The Effect of General Health Expenditure of Environmental Tax: An Analysis for Turkey and EU Countries

Tekdemir N., Konukcu Önal D.

Vergi Sorunları Dergisi, vol.43, no.385, pp.94-108, 2020 (Peer-Reviewed Journal)

  • Publication Type: Article / Article
  • Volume: 43 Issue: 385
  • Publication Date: 2020
  • Journal Name: Vergi Sorunları Dergisi
  • Journal Indexes: TR DİZİN (ULAKBİM)
  • Page Numbers: pp.94-108
  • Hacettepe University Affiliated: Yes


The main motive in the preparation of this study is; to examine whether environmental taxes have a significant effect on general health expenditures as an application aimed at reducing environmental problems, which is an important agenda on a national and international scale and an important determinant for general health. In this study; for 27 European countries, including Turkey between the years 2008-2018, overall health spending, the stimulus environmental origin, were examined by a dynamic panel data method that the system GMM method. As a result; there was a significant and negative relationship between environmental tax rate and general health expenditures. This is important in terms of reflecting the importance to be given to environmental policies in line with its reflections on health.