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TÜRKİYE’DE ÇEVRE VERGİLERİ VE EKOLOJİK AYAK İZİ İLİŞKİSİ: EKC HİPOTEZİ BAĞLAMINDA BİR ANALİZ

Year 2026, Volume: 27 Issue: 1, 119 - 132, 26.01.2026
https://doi.org/10.37880/cumuiibf.1820332

Abstract

İklim değişikliği ve çevresel bozulmanın giderek artan etkileri, sürdürülebilir kalkınma hedeflerine ulaşmada kamu politikası araçlarının önemini ön plana çıkarmaktadır. Bu çalışma, 1994–2023 dönemine ait yıllık veriler kullanılarak, Çevresel Kuznets Eğrisi (EKC) hipotezi çerçevesinde çevre vergileri ve yenilenebilir enerjinin Türkiye’nin ekolojik ayak izi üzerindeki etkilerini incelemektedir. Analizde uzun dönem ilişkilerini değerlendirmek amacıyla Genişletilmiş ARDL yaklaşımı uygulanmıştır. Bulgular, Türkiye için EKC hipotezinin geçerli olduğunu ve çevre vergilerinin ekolojik ayak izini azalttığını göstermektedir. Buna karşılık, yenilenebilir enerjinin etkisinin istatistiksel olarak anlamlı olmadığı tespit edilmiştir. Ayrıca, alternatif tahmin yöntemleri (FMOLS, DOLS ve CCR) ile yapılan sağlamlık analizlerinde de benzer sonuçlara ulaşılmıştır. Elde edilen bulgular, çevresel sürdürülebilirliğin sağlanmasında çevre vergileri gibi mali araçların önemine dikkat çekmekte ve bu vergilerin çevresel baskıları azaltmada etkili bir politika aracı olabileceğini göstermektedir.

Ethical Statement

Hazırlanan çalışma için etik kurul onayı gerekmemektedir.

References

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  • Akkaya, Ş., & Hepsag, A. (2021). Does fuel tax decrease carbon dioxide emissions in Türkiye? Evidence from an asymmetric nonlinear cointegration test and error correction model. Environmental Science and Pollution Research, 28(26), 35094-35101. https://doi.org/10.1007/s11356-021-12907-9
  • Akkuş, M. S. (2025). Çevre kirliliğinin önlenmesinde çevre vergilerinin etkinliği: hesaplanabilir genel denge modeli. Ardahan Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(1), 67-94. https://doi.org/10.58588/aru-jfeas.1582361
  • Bekun, F. V., Yadav, A., Onwe, J. C., Fumey, M. P., & Ökmen, M. (2025). Assessment into the nexus between load capacity factor, population, government policy in form of environmental tax: accessing evidence from Türkiye. International Journal of Energy Sector Management, 19(4), 841-867. https://doi.org/10.1108/IJESM-08-2024-0032
  • Biçer, C., & Biniş, M. (2024). Türkiye’de Çevre Vergileri ve Karbon Salınımı Arasındaki İlişkinin Ampirik Analizi. Güncel Maliye Uygulamaları, 89-116. https://doi.org/10.58830/ozgur.pub584.c2408
  • Bişgin, A. (2025). Türkiye’de Çevre Vergileri Ekolojik Ayak İzini Azaltmada Etkin mi? Fourier Yaklaşımı. MANAS Sosyal Araştırmalar Dergisi, 14(4), 1557-1569. https://doi.org/10.33206/mjss.1504481
  • Bozatli, O., & Akca, H. (2023). The effects of environmental taxes, renewable energy consumption and environmental technology on the ecological footprint: Evidence from advanced panel data analysis. Journal of Environmental Management, 345, 118857.
  • Bozatli, O., & Akca, H. (2024). Does the composition of environmental regulation matter for ecological sustainability? Evidence from Fourier ARDL under the EKC and LCC hypotheses. Clean Technologies and Environmental Policy, 26(12), 4305-4323. https://doi.org/10.1016/j.jenvman.2023.118857
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  • Esen, Ö., & Dündar, M. (2021). Do energy taxes reduce the carbon footprint? Evidence from Türkiye. JOEEP: Journal of Emerging Economies and Policy, 6(2), 179-186.
  • Fang, G., Yang, K., Tian, L., & Ma, Y. (2022). Can environmental tax promote renewable energy consumption?—An empirical study from the typical countries along the Belt and Road. Energy, 260, 125193. https://doi.org/10.1016/j.energy.2022.125193
  • Global Footprint Network (2025). Country Trends. https://data.footprintnetwork.org/#/countryTrends?cn=223&type=BCpc,EFCpc (Date of Access: 12.09.2025)
  • Grossman, G. M., & Krueger, A. B. (1991). Environmental impacts of a north American free trade agreement. National Bureau of Economic Research, 3914, 1–57.
  • Karaaslan, A., & Camkaya, S. (2022). The relationship between CO2 emissions, economic growth, health expenditure, and renewable and non-renewable energy consumption: Empirical evidence from Türkiye. Renewable Energy, 190, 457-466. https://doi.org/10.1016/j.renene.2022.03.139
  • Koç, N., Koç, Ö. E., Virlanuta, F. O., Bıtrak, O. O., Çiçek, U., Kovacs, R. O., ... & Vrabie, T. (2025). Agricultural Value Added, Renewable Energy, and the Environmental Kuznets Curve: Evidence from Türkiye. Energies, 18(13), 3291. https://doi.org/10.3390/en18133291
  • Kuznets, S. (1955). Economic growth and income inequality. The American Economic Review, 45(1), 1–28.
  • Liu, Y. (2025). Whether fintech, natural resources, green finance and environmental tax affect CO2 emissions in China? A step towards green initiatives. Energy, 320, 135181. https://doi.org/10.1016/j.energy.2025.135181
  • Mehboob, M. Y., Ma, B., Mehboob, M. B., & Zhang, Y. (2024). Does green finance reduce environmental degradation? The role of green innovation, environmental tax, and geopolitical risk in China. Journal of Cleaner Production, 435, 140353. https://doi.org/10.1016/j.jclepro.2023.140353
  • Murad, S. W., Rahman, A., & Mohsin, A. K. M. (2025). From policy to progress: Environmental taxation to mitigate air pollution in OECD countries. Journal of Environmental Management, 374, 124143. https://doi.org/10.1016/j.jenvman.2025.124143
  • Narayan, P. K. (2005). The saving and investment nexus for China: evidence from cointegration tests. Applied Economics, 37(17), 1979-1990. https://doi.org/10.1080/00036840500278103
  • Our World in Data (2025). Renewable Energy. https://ourworldindata.org/renewable-energy (Date of Access: 17.12.2025)
  • Özbek, S. (2023). Sürdürülebilir çevre: çevre teknolojileri ve vergileri kapsamında ekonometrik bir inceleme. Bingöl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(Prof. Dr. Muammer ERDOĞAN Anısına Kongre Özel Sayısı), 63-91.
  • Özyakışır, D., & Çamkaya, S. (2025). Türkiye’de Göçmen Dövizleri ve CO2 Emisyonları İlişkisi: Çevresel Kuznets Eğrisi Hipotezi Çerçevesinde Bir Analiz. Uluslararası Ekonomi Siyaset İnsan ve Toplum Bilimleri Dergisi, 8(3), 63-78. https://doi.org/10.59445/ijephss.1709558
  • Park, J. Y. (1992). Canonical cointegrating regressions. Econometrica: Journal of the Econometric Society, 119-143. https://doi.org/10.2307/2951679
  • Pata, U. K. (2018). Renewable energy consumption, urbanization, financial development, income and CO2 emissions in Türkiye: testing EKC hypothesis with structural breaks. Journal of Cleaner Production, 187, 770-779. https://doi.org/10.1016/j.jclepro.2018.03.236
  • Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16(3), 289-326. https://doi.org/10.1002/jae.616
  • Phillips, P. C., & Hansen, B. E. (1990). Statistical inference in instrumental variables regression with I (1) processes. The Review of Economic Studies, 57(1), 99-125. https://doi.org/10.2307/2297545
  • Pigou, A.C. (1920). The economics of welfare. Macmillan, London.
  • Radulescu, M., Hossain, M. R., Alofaysan, H., & Si Mohammed, K. (2025). Do emission trading systems, green technology, and environmental governance matter for environmental quality? Evidence from the European union. International Journal of Environmental Research, 19(1), 6. https://doi.org/10.1007/s41742-024-00667-6
  • Sam, C. Y., McNown, R., & Goh, S. K. (2019). An augmented autoregressive distributed lag bounds test for cointegration. Economic Modelling, 80, 130-141. https://doi.org/10.1016/j.econmod.2018.11.001
  • Saqib, N., Usman, M., Radulescu, M., Șerbu, R. S., Kamal, M., & Belascu, L. A. (2025). Synergizing green energy, natural resources, global integration, and environmental taxation: Pioneering a sustainable development goal framework for carbon neutrality targets. Energy & Environment, 36(6), 2966-2990. https://doi.org/10.1177/0958305X231215319
  • Sarıgül, S. S., & Topcu, B. A. (2021). The impact of environmental taxes on carbon dioxide emissions in Türkiye. International Journal of Business and Economic Studies, 3(1), 43-54.
  • Shayanmehr, S., Radmehr, R., Ali, E. B., Ofori, E. K., Adebayo, T. S., & Gyamfi, B. A. (2023). How do environmental tax and renewable energy contribute to ecological sustainability? New evidence from top renewable energy countries. International Journal of Sustainable Development & World Ecology, 30(6), 650-670. https://doi.org/10.1080/13504509.2023.2186961
  • Stock, J. H., & Watson, M. W. (1993). A simple estimator of cointegrating vectors in higher order integrated systems. Econometrica: Journal of the Econometric Society, 783-820. https://doi.org/10.2307/2951763
  • Şenel, K., & Kalaycı, C. (2025). Türkiye’de Çevre Vergileri, Ekonomik Büyüme, Sürdürülebilir Kalkınma ile Ekolojik Ayak İzi İlişkisi: ARDL Yaklaşımı. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 26(3), 584-600. https://doi.org/10.37880/cumuiibf.1673259
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THE RELATIONSHIP BETWEEN ENVIRONMENTAL TAXES AND ECOLOGICAL FOOTPRINT IN TÜRKIYE: AN ANALYSIS IN THE CONTEXT OF THE EKC HYPOTHESIS

Year 2026, Volume: 27 Issue: 1, 119 - 132, 26.01.2026
https://doi.org/10.37880/cumuiibf.1820332

Abstract

Growing concerns over climate change and environmental degradation have brought public policy instruments to the forefront of efforts toward achieving sustainable development. This research explores the influence of environmental taxation and renewable energy on Türkiye’s ecological footprint within the framework of the Environmental Kuznets Curve (EKC) hypothesis, employing annual data covering the years 1994–2023. The analysis adopts the Augmented ARDL approach to examine long-term dynamics. The results confirm the validity of the EKC hypothesis for Türkiye, revealing that environmental taxes contribute to a decline in the ecological footprint, whereas the role of renewable energy is statistically insignificant. Additional robustness analyses conducted with alternative estimators—FMOLS, DOLS, and CCR—produce consistent outcomes. These findings highlight the significance of environmental fiscal measures in advancing ecological sustainability and suggest that environmental taxes can function as an effective policy tool for reducing environmental pressures in Türkiye.

Ethical Statement

There is no need for ethics committee approval for the prepared study.

References

  • Afreefir, M. A., & Khalifa, W. M. (2025). Achieving Environmental Sustainability in Türkiye: The Role of Green Production Processes, Trade Globalization, Renewable Energy Consumption and Economic Growth. Sustainability, 17(21), 9823. https://doi.org/10.3390/su17219823
  • Akca, H. (2021). Environmental Kuznets Curve and financial development in Türkiye: evidence from augmented ARDL approach. Environmental Science and Pollution Research, 28(48), 69149-69159. https://doi.org/10.1007/s11356-021-15417-w
  • Akkaya, Ş., & Hepsag, A. (2021). Does fuel tax decrease carbon dioxide emissions in Türkiye? Evidence from an asymmetric nonlinear cointegration test and error correction model. Environmental Science and Pollution Research, 28(26), 35094-35101. https://doi.org/10.1007/s11356-021-12907-9
  • Akkuş, M. S. (2025). Çevre kirliliğinin önlenmesinde çevre vergilerinin etkinliği: hesaplanabilir genel denge modeli. Ardahan Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(1), 67-94. https://doi.org/10.58588/aru-jfeas.1582361
  • Bekun, F. V., Yadav, A., Onwe, J. C., Fumey, M. P., & Ökmen, M. (2025). Assessment into the nexus between load capacity factor, population, government policy in form of environmental tax: accessing evidence from Türkiye. International Journal of Energy Sector Management, 19(4), 841-867. https://doi.org/10.1108/IJESM-08-2024-0032
  • Biçer, C., & Biniş, M. (2024). Türkiye’de Çevre Vergileri ve Karbon Salınımı Arasındaki İlişkinin Ampirik Analizi. Güncel Maliye Uygulamaları, 89-116. https://doi.org/10.58830/ozgur.pub584.c2408
  • Bişgin, A. (2025). Türkiye’de Çevre Vergileri Ekolojik Ayak İzini Azaltmada Etkin mi? Fourier Yaklaşımı. MANAS Sosyal Araştırmalar Dergisi, 14(4), 1557-1569. https://doi.org/10.33206/mjss.1504481
  • Bozatli, O., & Akca, H. (2023). The effects of environmental taxes, renewable energy consumption and environmental technology on the ecological footprint: Evidence from advanced panel data analysis. Journal of Environmental Management, 345, 118857.
  • Bozatli, O., & Akca, H. (2024). Does the composition of environmental regulation matter for ecological sustainability? Evidence from Fourier ARDL under the EKC and LCC hypotheses. Clean Technologies and Environmental Policy, 26(12), 4305-4323. https://doi.org/10.1016/j.jenvman.2023.118857
  • Çağlar, A. E. (2022). Türkiye'de çevresel Kuznets Eğrisi hipotezinin araştırılmasında çevresel patentlerin rolü: Genişletilmiş ARDL ile kanıtlar. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 15(4), 913-929. https://doi.org/10.25287/ohuiibf.1100797
  • Çamkaya, S. (2024). Yenilenebilir Enerji ve Sanayileşmenin Çevre Üzerindeki Etkisinin STIRPAT-Kaya-EKC Hipotezi Çerçevesinde Analizi: AARDL Modelinden Kanıtlar. Bingöl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 8(1), 107-125. https://doi.org/10.33399/biibfad.1359874
  • Çebişli, N., & Yelman, İ. (2023). Enerji ve Endüstri Sektörlerinin Sera Gazı Emisyonları, Çevre Vergileri ve Finansal Harcamaları Arasındaki İlişkinin İncelenmesi: Türkiye Örneği. Finans Ekonomi ve Sosyal Araştırmalar Dergisi, 8(3), 612-621. https://doi.org/10.29106/fesa.1244670
  • Dam, M. M., & Sarkodie, S. A. (2023). Renewable energy consumption, real income, trade openness, and inverted load capacity factor nexus in Turkiye: revisiting the EKC hypothesis with environmental sustainability. Sustainable Horizons, 8, 100063. https://doi.org/10.1016/j.horiz.2023.100063
  • Destek, M. A. (2018). Çevresel Kuznets Eğrisi hipotezinin Türkiye için incelenmesi: STIRPAT modelinden bulgular. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 19(2), 268-283.
  • Dickey, D. A., & Fuller, W. A. (1979). Distribution of the estimators for autoregressive time series with a unit root. Journal of the American Statistical Association, 74(366a), 427-431. https://doi.org/10.1080/01621459.1979.10482531
  • Esen, Ö., & Dündar, M. (2021). Do energy taxes reduce the carbon footprint? Evidence from Türkiye. JOEEP: Journal of Emerging Economies and Policy, 6(2), 179-186.
  • Fang, G., Yang, K., Tian, L., & Ma, Y. (2022). Can environmental tax promote renewable energy consumption?—An empirical study from the typical countries along the Belt and Road. Energy, 260, 125193. https://doi.org/10.1016/j.energy.2022.125193
  • Global Footprint Network (2025). Country Trends. https://data.footprintnetwork.org/#/countryTrends?cn=223&type=BCpc,EFCpc (Date of Access: 12.09.2025)
  • Grossman, G. M., & Krueger, A. B. (1991). Environmental impacts of a north American free trade agreement. National Bureau of Economic Research, 3914, 1–57.
  • Karaaslan, A., & Camkaya, S. (2022). The relationship between CO2 emissions, economic growth, health expenditure, and renewable and non-renewable energy consumption: Empirical evidence from Türkiye. Renewable Energy, 190, 457-466. https://doi.org/10.1016/j.renene.2022.03.139
  • Koç, N., Koç, Ö. E., Virlanuta, F. O., Bıtrak, O. O., Çiçek, U., Kovacs, R. O., ... & Vrabie, T. (2025). Agricultural Value Added, Renewable Energy, and the Environmental Kuznets Curve: Evidence from Türkiye. Energies, 18(13), 3291. https://doi.org/10.3390/en18133291
  • Kuznets, S. (1955). Economic growth and income inequality. The American Economic Review, 45(1), 1–28.
  • Liu, Y. (2025). Whether fintech, natural resources, green finance and environmental tax affect CO2 emissions in China? A step towards green initiatives. Energy, 320, 135181. https://doi.org/10.1016/j.energy.2025.135181
  • Mehboob, M. Y., Ma, B., Mehboob, M. B., & Zhang, Y. (2024). Does green finance reduce environmental degradation? The role of green innovation, environmental tax, and geopolitical risk in China. Journal of Cleaner Production, 435, 140353. https://doi.org/10.1016/j.jclepro.2023.140353
  • Murad, S. W., Rahman, A., & Mohsin, A. K. M. (2025). From policy to progress: Environmental taxation to mitigate air pollution in OECD countries. Journal of Environmental Management, 374, 124143. https://doi.org/10.1016/j.jenvman.2025.124143
  • Narayan, P. K. (2005). The saving and investment nexus for China: evidence from cointegration tests. Applied Economics, 37(17), 1979-1990. https://doi.org/10.1080/00036840500278103
  • Our World in Data (2025). Renewable Energy. https://ourworldindata.org/renewable-energy (Date of Access: 17.12.2025)
  • Özbek, S. (2023). Sürdürülebilir çevre: çevre teknolojileri ve vergileri kapsamında ekonometrik bir inceleme. Bingöl Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 7(Prof. Dr. Muammer ERDOĞAN Anısına Kongre Özel Sayısı), 63-91.
  • Özyakışır, D., & Çamkaya, S. (2025). Türkiye’de Göçmen Dövizleri ve CO2 Emisyonları İlişkisi: Çevresel Kuznets Eğrisi Hipotezi Çerçevesinde Bir Analiz. Uluslararası Ekonomi Siyaset İnsan ve Toplum Bilimleri Dergisi, 8(3), 63-78. https://doi.org/10.59445/ijephss.1709558
  • Park, J. Y. (1992). Canonical cointegrating regressions. Econometrica: Journal of the Econometric Society, 119-143. https://doi.org/10.2307/2951679
  • Pata, U. K. (2018). Renewable energy consumption, urbanization, financial development, income and CO2 emissions in Türkiye: testing EKC hypothesis with structural breaks. Journal of Cleaner Production, 187, 770-779. https://doi.org/10.1016/j.jclepro.2018.03.236
  • Pesaran, M. H., Shin, Y., & Smith, R. J. (2001). Bounds testing approaches to the analysis of level relationships. Journal of Applied Econometrics, 16(3), 289-326. https://doi.org/10.1002/jae.616
  • Phillips, P. C., & Hansen, B. E. (1990). Statistical inference in instrumental variables regression with I (1) processes. The Review of Economic Studies, 57(1), 99-125. https://doi.org/10.2307/2297545
  • Pigou, A.C. (1920). The economics of welfare. Macmillan, London.
  • Radulescu, M., Hossain, M. R., Alofaysan, H., & Si Mohammed, K. (2025). Do emission trading systems, green technology, and environmental governance matter for environmental quality? Evidence from the European union. International Journal of Environmental Research, 19(1), 6. https://doi.org/10.1007/s41742-024-00667-6
  • Sam, C. Y., McNown, R., & Goh, S. K. (2019). An augmented autoregressive distributed lag bounds test for cointegration. Economic Modelling, 80, 130-141. https://doi.org/10.1016/j.econmod.2018.11.001
  • Saqib, N., Usman, M., Radulescu, M., Șerbu, R. S., Kamal, M., & Belascu, L. A. (2025). Synergizing green energy, natural resources, global integration, and environmental taxation: Pioneering a sustainable development goal framework for carbon neutrality targets. Energy & Environment, 36(6), 2966-2990. https://doi.org/10.1177/0958305X231215319
  • Sarıgül, S. S., & Topcu, B. A. (2021). The impact of environmental taxes on carbon dioxide emissions in Türkiye. International Journal of Business and Economic Studies, 3(1), 43-54.
  • Shayanmehr, S., Radmehr, R., Ali, E. B., Ofori, E. K., Adebayo, T. S., & Gyamfi, B. A. (2023). How do environmental tax and renewable energy contribute to ecological sustainability? New evidence from top renewable energy countries. International Journal of Sustainable Development & World Ecology, 30(6), 650-670. https://doi.org/10.1080/13504509.2023.2186961
  • Stock, J. H., & Watson, M. W. (1993). A simple estimator of cointegrating vectors in higher order integrated systems. Econometrica: Journal of the Econometric Society, 783-820. https://doi.org/10.2307/2951763
  • Şenel, K., & Kalaycı, C. (2025). Türkiye’de Çevre Vergileri, Ekonomik Büyüme, Sürdürülebilir Kalkınma ile Ekolojik Ayak İzi İlişkisi: ARDL Yaklaşımı. Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 26(3), 584-600. https://doi.org/10.37880/cumuiibf.1673259
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There are 45 citations in total.

Details

Primary Language English
Subjects Economic Theory (Other)
Journal Section Research Article
Authors

Oğuzhan Bozatlı 0000-0001-5107-7225

Submission Date November 9, 2025
Acceptance Date December 26, 2025
Publication Date January 26, 2026
Published in Issue Year 2026 Volume: 27 Issue: 1

Cite

APA Bozatlı, O. (2026). THE RELATIONSHIP BETWEEN ENVIRONMENTAL TAXES AND ECOLOGICAL FOOTPRINT IN TÜRKIYE: AN ANALYSIS IN THE CONTEXT OF THE EKC HYPOTHESIS. Cumhuriyet Üniversitesi İktisadi Ve İdari Bilimler Dergisi, 27(1), 119-132. https://doi.org/10.37880/cumuiibf.1820332

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