Environmental Taxes as Pigouvian Taxes: A Discussion on Environmental Cleaning Tax

This study focuses on the current problems in effectively internalizing environmental externalities within the economic system and minimizing the social impacts of these externalities. The effectiveness of environmental taxes in reducing environmental pollution and encouraging sustainable use of resources in the context of Pigouvian taxes was examined. An evaluation was made, especially based on the Environmental Cleaning Tax implemented in Turkey, and the difficulties encountered in the design and implementation of these taxes were discussed. In the study, solution proposals were presented to increase the effectiveness of environmental taxes, and strategic inferences were made regarding Turkey's environmental policies by also making use of international examples. The study results show that a policy framework is needed in which both economic and environmental factors are taken into account in order to increase the capacity of environmental taxes to achieve environmental goals.