References

• Anayasa Mahkemesi Kararı, E.S: 2011/16, K.S: 2012/129, K.G: 27.09.2012, 22.11.2013 tarih, 28829 sayılı T.C. Resmi Gazete. google scholar
• Attzs, M., Maharaj, M. & Boodhan, G. (2014). Survey and Assessment of Environmental Taxes in the Caribbean, Inter-American Development Bank, https://www.researchgate.net /.../222488011_European_Taxes-in-the-Caribbean%20(3).pdf. google scholar
• Barde, J. & Braathen, N.A. (2005). “Environmentally Related Levies (Chapter 5)”, Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving, (Ed.) Cnossen, S. google scholar
• Bernstein, J. D. (1993). Alternative Approaches to Pollution Control and Waste Management, Regulatory and Economic Instruments, Urban Management Programme, Washington D.C., World Bank. google scholar
• Boglea, V.A. & Lacob, M.I. (2010). “New Financial Mechanism for Sustainable DevelopmentEnvironmental Taxes”, Research Journal of Agriculture Science, 42 (3), pp. 438-441. google scholar
• Bruvoll, A. (2009). On the Measurement of Environmental Taxes, Discussion Papers No. 599, Statistics Norway, Research Department, https://www.ssb.no/a/publikasjoner/pdf/DP /dp599.pdf. google scholar
• Cadman, J., Evans S. & Holland, M. (2005). Do A Little & Change A Lot, Environment Group Research Report, Proposed Plastic Bag Levy – Extended Impact Assessment, Volume 1: Main Report, 2005, Scottish Executive, Environment Group Research Report 2005/06, https://www2.gov.scot/resource/doc/57346/0016899.pdf, (20.02.2019). google scholar
• Convery, F., Simon M. & Susana F. (2007). “TheMost Popular Tax in Europe? Lessons From The Irish Plastic Bags Levy”, Environ Resource Econ, 38, pp. 1–11. google scholar
• Dikgang, J.,Leiman, A. & Visser, M. (2012). “Analysis of The Plastic-Bag Levy in South Africa”, Resources, Conservation and Recycling, 66, pp. 59–65. google scholar
• Dikgang, J., Leiman, A. & Visser, M. (2012). “Elasticity of Demand, Priceand Time: Lessons From South Africa’s Plastic-Bag Levy”, Applied Economics, 44, pp. 3339-3342. google scholar
• Study on Environmental Taxes and Charges in the EU. (2001). Study on the Economic and Environmental Implications of the use of Environmental Taxes and Charges in the European Union and its Member States: Final Report, C1653/PtB/MM, http://ec.europa.eu/ environment/enveco/taxation/pdf/ch1t4_overview.pdf. google scholar
• Sustainable Prosperity. (2015). Environmental Taxes in Canada, University of Ottow, https:// institute.smartprosperity.ca/sites/default/files/publications/files/SP_IS-Enviro-Tax-InCanada_FINAL.pdf. google scholar
• European Environment Agency. (1996). Environmental Taxes - Implementation and Environmental Effectiveness. google scholar
• European Commission. (1997). Environmental taxes and charges: The Commission presents guidelines for their efficient use in the single market, Document COM(97) 9, IP/97/70, https://europa.eu/rapid/press-release_IP-97-70_en.pdf. google scholar
• EU. (2018). A European Strategy for Plastics in a Circular Economy, https://eur-lex.europa. eu/resource.html?uri=cellar:2df5d1d2-fac7-11e7-b8f5-01aa75ed71a1.0001. 02/ DOC_1&format=PDF, (18.02.2019). google scholar
• Eurostat. (2013). Environmeral Taxes - A statistic guide, Publications Office of the European Union, https://ec.europa.eu/eurostat/documents/3859598/5936129/KS-GQ-13-005-EN.PDF. Eurostat. (2017). Environmental Tax Statistics, https://ec.europa.eu/eurostat/statistics-explained/ index.php/Environmental_tax_statistics. google scholar
• Groosman, Britt. (1999). Pollution Tax, Center for Envronmental Economics and Management Faculty of Economics and Applied Economics, University of Ghent, https://reference. findlaw.com/lawandeconomics/2500-pollution-tax.pdf. google scholar
• Gündüz, İ. O. & Agun, B. H. (2013). “Çevre Vergilerinin Yerel Yönetim Düzeyinde Uygulanması: Avrupa Birliği ve Türkiye Uygulaması”, Maliye Finans Yazıları, 27 (99). google scholar
• Han, J. & Stanko, D. (2018). 2018 Update on IOPS Work on Fees and Charges, International Organisation of Pension Supervisors (IOPS), http://www.iopsweb.org/WP-32-2018-Updateon-IOPS-work-on-fees-and-charges.pdf. google scholar
• Helbling, T. (2010). What Are Externalities? (What happens when prices do not fully capture costs), https://www.imf.org/external/pubs/ft/fandd/2010/12/pdf/basics.pdf, pp. 48. google scholar
• Jacobsen, H. K., Pedersen, K. B. & Wier M. (2003). Distribution alI implications of Evironmental Taxation in Denmark, MPRA, Paper No. 65673, http://mpra.ub.uni-muenchen.de/65673/, (20.02.2019). google scholar
• Kargi, V. & Yüksel, C. (2010). “Çevresel Dışsallıklarda Kamu Ekonomisi Çözümleri”, Maliye Dergisi, 159, Temmuz-Aralık. google scholar
• Kılıçer, E. (2018). “Plastik Poşet Vergisi ve Örnek Ülke Uygulamaları”, Vergi Sorunları, 357, Haziran, pp. 55-64. google scholar
• Lober, D. (2018). Plastic Bags Usage + Bans Around The World, https://www.reusethisbag.com/ articles/plastic-bag-bans-worldwide/. google scholar
• Markandya, A. (1993). “Environmental Taxation: A Review of OECD Country Experiences and Prospects for Economies in Transition”, Development Discussion Paper No. 471, Harvard Institute for International Development, Harvard University. google scholar
• Martinhoa, G., Balaia, N. & Pires, A. (2017). The Portuguese Plastic Carrier BagTax: The Effects On Consumers Behaviour, Waste Management, 61, http://dx.doi.org/10.1016/ j.wasman.2017.01.023. google scholar
• Miller, S. & Vela, M. (2013). Are Environmentally Related Taxes Effective?, Inter-American Development Bank, https://www.cbd.int/financial/mainstream/idb-tax.pdf. google scholar
• Muralidhan, S. & Sheenan, K. (2018). “Differences in Response by GenderTo Messaging About England’s Plastic-Bag Levy”, Journal of Advertising Research. google scholar
• Naess, E. M. & Smith, T. (2009). Environmentally related taxes in Norway, Doc.2009/5, https:// www.cbd.int/financial/fiscalenviron/norway-envtaxes.pdf. google scholar
• OECD. (2016). OECD Policy Instruments for the Environment, http://www.oecd.org/ environment/ toolsevaluation/PINE_Metadata_Definitions_2016.pdf. google scholar
• OECD. (2017). Environmental Fiscal Reform, Progress, Prospects and Pitfalls, https://www.oecd. org/tax/tax-policy/environmental-fiscal-reform-G7-environment-ministerial-meetingjune-2017.pdf. google scholar
• Pawell, D. (2018). The Price is Right… Or is it? - The Case for Taxing Plastic, https:// rethinkplasticalliance.eu/wp-content/uploads/2018/07/PlasticsTax_FINAL.pdf. google scholar
• Pitrone, F. (2015). Would Environmental Taxes by Any Other Name SmellSweet?, WU International Taxation Research Paper Series, 2015 (3), pp. 1-19. google scholar
• Rogulski, M. (2015). “Environmental fees. Polish case study”, Environment Protection Engineering, 41 (2), pp. 81-97. google scholar
• Salvini, L. (2014), Environment Taxation: A Legal Perspective, https://eprints.luiss.it/ 1291/1/20140217-pitrone.pdf, pp. 55. google scholar
• Schlegelmilch, K. & Joas, A. (2015). “Fiscal Considerations in the Design of Green Tax Reforms – Evaluating their Revenue Potentials”, Green Growth Knowledge Platform (GGKP), The Annual Conference: Fiscal Policies and the Green Economy Transition: Generating Knowledge, University of Venice, Italy. google scholar
• Simonis, U. E. (1992). “Poverty, environment and development”, Intereconomics: Review of European economic policy, 27, (2), pp. 75-85. 34.International Public Finance Conference / Turkey April 24-27, 2019, Antalya – Turkey April 24-27, 2019, Antalya - TURKEY 269 google scholar
• Soares, C. A. D. (2011). “The Design Features of Environmental Taxes”, (PhD Thesis), London School of Economics. google scholar
• Speck, S., McNicholas, J. & Markovic, M. (2001). Environmental Taxes in an Enlarged Europe, The Regıonal Environmental Center, http://pdc.ceu.hu/archive/00002423/01/SI_taxes.pdf. google scholar
• The Rio Declaration on Environment and Development. (1992), http://www.unesco.org/education/ pdf/RIO_E.PDF. google scholar
• Office of Policy, Economics, and Innovation Office of the Administrator. (2001). The US Experience with Economic Incentives for Protecting the Environment, U.S. Environmental Protection Agency, Washington, DC., https://www.epa.gov/sites/production/files/2017-08/documents/ ee-0216b-13.pdf. google scholar
• Toprak, D. (2006). “Sürdürülebilir Kalkınma Çerçevesinde Çevre Politikaları ve Mali Araçlar”, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2 (4). google scholar
• UNSTATS. (2012). A System of Environmental-Economic Accounting, White Cover Publication, European Commission, Food and Agriculture Orginzation, IMF, WB, UN OECD, https:// unstats.un.org/unsd/envaccounting/White_cover.pdf. google scholar
• Wagner, T. P. (2017). Reducing Single-Use Plastic Shopping Bags In The USA, Waste Management, 70, http://dx.doi.org/10.1016/j.wasman.2017.09.003, pp. 3-12. google scholar
• Withana, S., Brink, P. & The Others. (2014). Environmental Tax Reform in Europe: Opportunities for the future, A report by the Institute for European Environmental Policy (IEEP) for the Netherlands Ministry of Infrastructure and the Environment, https://ieep.eu/uploads/articles/attachments/84aa183b-9f81-4b00-a4d6e93a14464252 /ETR_in_Europe_-_Final_report_of_IEEP_study_-_30_May_2014.pdf?v=63664509853. google scholar
• World Bank Group. (1998). Pollution Charges: Lessons from Implementation, Pollution Prevention and Abatement Handbook, https://pdfs.semanticscholar.org/ 624d/7513083c2625dafe50d23b3a29b6ac3b8021.pdf, pp.160-168. google scholar
• Yılmaz, G. & Biyan, Ö. (2016). “Vergi Hukukunda Bir Belirsizlik: “Benzeri Mali Yükümlülük” Kavramı ve Bu Kavram Açısından Bakanlar Kuruluna Verilen Yetkilerin Değerlendirilmesi”, Marmara Üniversitesi İktisadi ve İdari Bilimler Dergisi 38 (2), pp. 349-374. google scholar