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Implementation of Environmental Taxes at the Local Government Level: The Practices of the European Union and Turkey

Author

Listed:
  • İsmail Orçun Gündüz

    (Trakya University)

  • Bilge Hakan Agun

    (Trakya University)

Abstract

Environmental policies are generally formulated in the context of a certain system between several levels of government. Local authorities participating in this system are supposed to have appropriate roles within their duties and responsibilities. In this respect, as one of the most important environment policy instruments, appropriate allocation of environmental taxes to local governments is essential. In this study, it is aimed to compare the framework of environmental taxes application at local government level with the practice in European Union and Turkey.

Suggested Citation

  • İsmail Orçun Gündüz & Bilge Hakan Agun, 2013. "Implementation of Environmental Taxes at the Local Government Level: The Practices of the European Union and Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 28(99), pages 55-79, April.
    • Handle: RePEc:acc:malfin:v:28:y:2013:i:99:p:55-79
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