Tax management and the need for ecological tax reform in Türkiye

Abstract

The Turkish tax system is thorough and contemporary in nature, and it equally protects the taxpayers’ rights and the public weal. Therefore, an efficient tax administration with determined and rational policies can ensure the fair collection and redistribution of taxes, which are significant sources of public revenue. A number of adjustments can be made to increase the efficacy of tax management, including avoiding tax amnesties, improving voluntary tax compliance, simplifying tax legislation, and updating tax administration. Consequently, it is probable that the tax administration, which has no trouble collecting taxes, will create fiscal policies to address urgent problems such as the climate crisis and environmental degradation. In fact, it is widely accepted that taxes can be a useful tool in the fight against ecological problems, and ecological tax implementations that aim to halt environmental deterioration without depriving the public revenue are commonly used in literature. However, environmental taxes implemented in developed countries seen as a source of revenue in Türkiye. In order to reduce the problems caused by the global climate crisis in Türkiye through ecological tax practices, the need for an effective tax governance system will be investigated throughout this research.