Nordik Ülkelerinde Karbon Vergisi Uygulamalarının Değerlendirilmesi(The Assessment of Carbon Tax Practises in the Nordic Countries)

Abstract

In this study, the representatives of approach being named as Nordic model in the carbon tax practices, consisting of Sweeden, Denmark, Norway, Finland, Iceland, have been researched and assessed with regard to their carbon tax designs’ content, factors directing their carbon tax designs and appplication results. In the Nordic model, in which being realized switching to economic structure with lower carbon intensity is determined as primary policy target and being adopted a gradual strategy in terms of tax rate and exemption based on neutral income approach, it has been seen that revenues from carbon taxes have been significantly used for the purpose of supporting environmental innovations, encouraging clean and renewable energy sources and making reductions in other taxes. As a consequence, in this study, it has been determined that carbon tax practises in the Nordic countries are successful samples in terms of achieving both economic and environmental effectiveness at the same time, which reflects double dividend view.

Keywords

• carbon tax
• nordic countries
• low carbon intensity economy