ENVIRONMENTAL FISCAL POLICIES IN E-WASTE MANAGEMENT

The study aims to evaluate the role of environmentally oriented fiscal policies in the management of electronic waste (e-waste). With the acceleration of technological advancements and digitalization, the lifespan of electronic products has significantly shortened, leading to a substantial increase in the amount of e-waste generated. E-waste possesses notable economic potential due to its content of valuable metals such as gold, copper, platinum, and cobalt; however, when improperly disposed of, it poses serious threats to ecosystems and human health through toxic elements such as lead, mercury, and cadmium. This situation illustrates the problem of market failure, arising from the inability of market mechanisms to internalize environmental costs within product prices, thereby demonstrating the necessity of supporting environmental policies through fiscal instruments. In this context, the study conceptually examines how green fiscal policy instruments—including environmental taxes, recycling subsidies, extended producer responsibility (EPR) schemes, deposit-refund systems, and green public expenditures—are utilized in e-waste management. Additionally, it evaluates the evolution of e-waste data across developed and developing economies over time. Based on the available data, it can be inferred that the implementation of environmentally sensitive fiscal instruments in developed countries has led to higher e-waste recycling rates, whereas in developing 
countries, limited infrastructure and inadequate financial capacity have hindered the effective functioning of such systems. In conclusion, environmentally oriented fiscal policies function not 
merely as financial instruments but as strategic public policy tools that  facilitate the achievement of sustainable development, circular economy, and resource efficiency objectives. The effective implementation of these policy instruments contributes to the reduction ofenvironmentalexternalities, the dissemination of green technologies, and the alignment of public finance with the principles of environmental sustainability.