DOI :10.26650/PB/SS10.2019.001.039   IUP :10.26650/PB/SS10.2019.001.039    Full Text (PDF)

Legal Nature of the Share of Participation to Recycling And Comparison Thereof With the Foreign Country Practices

Güneş YılmazÖzgür Biyan

One of the tools used to fight against the environmental pollution is the taxes. The taxes regarding the use of plastic bags, which is one of the causes of environmental pollution, is included in this scope, too. The share of participation to recycling, which is studied here and recently began to be implemented in Turkey, is discussed as plastic bag tax within the scope of this study. This study points out the nature of the share of participation to recycling in terms of tax and related financial obligation and scrutinizes it by way of comparison with the practices of foreign countries. It is concluded that the share of participation to recycling is a related financial obligation and thus some suggestions are put forward.

JEL Classification : F64 , H23 , K32 , Q53


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