Exploring sustainable tax policy in Türkiye: A qualitative analysis of corporate and public discourse in the energy sector.
トルコにおける持続可能な税制政策の探求：エネルギー部門における企業と公共の言説の質的分析 (AI 翻訳)
Gülçin Kazan, Tuğçe Uzun Kocamış
🤖 gxceed AI 要約
日本語
本論文は、トルコのエネルギー部門における持続可能な税制政策の効果を質的に分析した。BISTサステナビリティ指数に上場する10社の活動・サステナビリティ・統合報告書と公共機関の文書を分析し、国境炭素調整メカニズム、炭素税、グリーンファイナンス、税制優遇措置などのテーマを抽出。企業は炭素税を意図的に導入していないが、再生可能エネルギーやエネルギー効率化への投資と政府のインセンティブを受けている。カーボンプライシングの不確実性と報告の制度的不均衡が変革の障壁となっていることを示した。
English
This paper qualitatively analyzes sustainable tax policies in Türkiye's energy sector. It examines reports of 10 companies listed in the BIST Sustainability Index and public documents, identifying themes: border carbon adjustment, carbon taxes, green finance, and tax incentives. Findings reveal that while firms invest in renewables and efficiency, they lack intentional carbon tax strategies. Uncertainty in carbon pricing and institutional disparities in reporting hinder transformation. The study calls for clarifying carbon pricing, defining incentives, and enhancing sustainable finance capacity.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
トルコの事例であるが、カーボンプライシングの不確実性と開示の質に関する課題は日本企業にも示唆を与える。特にSSBJや有報でのカーボン関連開示が進む中、政策の明確化とインセンティブ設計の重要性を再確認させる。
In the global GX context
Although focused on Türkiye, this paper highlights universal challenges in carbon pricing implementation and disclosure quality. It contributes to global discourse on transition finance and the role of clear policy signals in driving corporate green transformation.
👥 読者別の含意
🔬研究者:Researchers can use this as a case study on qualitative analysis of carbon pricing discourse and its impact on corporate behavior.
🏢実務担当者:Corporate sustainability teams can learn about the importance of clear carbon pricing signals and the need for consistent reporting to guide investment decisions.
🏛政策担当者:Policymakers can note the identified barriers (uncertainty, institutional disparities) to design more effective carbon pricing and incentive schemes.
📄 Abstract（原文）
This article examines the effect of sustainable taxation policies on public policy and institutional strategies for energy in Türkiye. The methodology of the study was to analyze the activity, sustainability, and integrated reports of a select number (10) of energy companies listed in the Borsa Istanbul (BIST) Sustainability Index over the period of 2021–2023 and to include relevant documents from public institutions in the qualitative content analysis. To complete the code creation process, the literature review and policy document analysis were categorized thematically. These categories included border carbon adjustment mechanism [BCAM] (sinirda karbon düzenleme mekanizmasi [SKDM]), carbon taxes, green finance tools, and tax incentives, which were the main themes identified through the thematic analysis. Through the analysis, it was evident that while businesses have not yet implemented the carbon tax model as an intentional strategy, they have made investments in renewable energy, energy-efficient practices, and received government incentives. Therefore, due to the ambiguity of carbon pricing instruments, there is considerable uncertainty regarding their implementation and significant institutional disparities in reporting such instruments, which create obstacles to the sector’s transformation. This article contributes to showing how removing uncertainties about carbon pricing, clearly defining incentives, and enhancing the capacity of sustainable finance contribute to the green transformation process in the case of Türkiye. These findings are also supported by the literature (Aydın, 2018; Bakış et al., 2022).
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.22495/cgsrv10i2p4first seen 2026-05-06 00:38:21
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。