Taxation of Household Solid Waste: A Critical Perspective to the Sanitation Tax in Turkey in the Context of Benefit Principle

Sanitation tax (ST) being implemented in Turkey is insufficient to establish taxbenefit relationship as tariff structure. The purpose of this study is to reveal the inadequacy of the current ST system applied in houses and to establish a link between sanitation tax and solid waste within the scope of benefit principle. For this purpose household solid waste was evaluated in the context of benefit principle afterthat, some country examples and ST applied in Turkey were analyzed. In this study, it is determined that the ST is not based on the benefit principle and various suggestions are made in this context.