Conclusion

Outbreaks have many direct and indirect effects, both visible and invisible. Outbreaks that have changed the era throughout history affected the course of wars and have largely steered the destruction of economic order and understanding are the ancient desperation that the human beings have paid social, psychological, economic, and financial costs.

It is argued that, in spite of the enormous multi-sided costs that occur after the epidemic, it is less costly to establish the concept of “preparedness” in the epidemic. Such that, as a result of costing the public health capacity gaps determined by using the Joint External Evaluations (JEEs) process executed by WHO, it is claimed that most countries should spend an average of $1.69 per person per year in order to reach the appropriate level of epidemic preparedness. In addition to cost efficiency, investments to be made on epidemic preparations are thought to contribute to the reduction of poverty by providing an economic business area (WB 2019).

Plastics, which constitute a significant barrier to environmental sustainability, will cause approximately 56 billion tons of carbon emission by 2050 if not intervened. In this case, plastic production will cost 10-13% of the carbon budget created by the effort to keep global warming below 1.5 °C (HBS, BFFP 2019).

In the last century, anticipation of an increase in epidemic diseases arising from the environmental destruction (especially due to the prevalence of plastic produc­tion, which is shown innocent due to its lightness, population growth, unbalanced urbanization, and excessive consumption habits) necessitates intervention through all policy instruments. The tax regulations that are taken rapidly during the epidemics are pragmatic-based and temporary. However, environmental sustainability can be ensured and preparation can be made for extraordinary periods such as epidemics and natural disasters, through the Pigovian taxes and environmentally friendly standards that will be applied in the ordinary periods.

While Environmental Cleaning Tax, Motor Vehicle Tax are applied in order to reduce environmental damage and internalize the cost of crowding worldwide, more specific Emission Taxes (Carbon Tax, Energy Tax, Mineral Oil Tax, Transport Data, Solid Waste Tax) such as Drought Tax, Accommodation Tax, and Plastic Bag Tax are tried to be applied, albeit partially. Financing will be provided in the case of possible risks such as the outbreak and ensuring environmental sustainability by expanding the efficiency and application areas of the said taxes. In addition, an Epidemic Tax, which will be set up to be applied in the usual periods, will strengthen the countries’ hand in terms of eliminating the possible risks in the first place, and on the other hand, it will create the social environment and financial awareness in the carbon-epidemic-externality spiral.

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Sibel Aybarς was born in 1981 in Izmir. After graduating from Izmir Anatolian Vocational High School, she continued her undergraduate education at Manisa Celal Bayar University, Department of Finance. She received her master’s degree in the field of Finance Theory from Manisa Celal Bayar University. She was awarded her Ph.D. degree from Manisa Celal Bayar University Depart­ment of Public Finance in 2012. Her Ph.D. thesis is on the efficiency analysis of higher educa­tion public expenditures. In 2014, she lectured in Poland within the scope of Erasmus exchange mobility. She took part as an executive and researcher in various institutions and organizations, especially the EU project. Sibel Aybarf has books, articles and papers on public fiscal policies in the fight against drought and water scarcity, epidemic economy, efficiency in public expendi­tures, efficiency in tax audits, environmental sustainability, carbon tax and accounting, vocational national qualification training, Tobit regression. She has participated in many seminars and confer­ences on public finance, fiscal policy and social sciences around the world. She is still working in the Banking, Finance and Insurance Program at Manisa Celal Bayar University Ahmetli Voca­tional School. She is also the Deputy Director of Manisa Celal Bayar University Population and Migration Application and Research Center.