Removing Kerosene Tax Exemption from Aviation: The Future of Taxation Principles in Europe

Kerosene is used in aircrafts, and it causes damage to the environment. However, there was a tax exemption concerning this fuel within the European Union borders. At the same time, there was no exemption about such a tax for the countries out of the union. But the aircrafts operating in the European Union have emitted more gas than other countries. This normally requires a tax. Nevertheless, when levied such a tax, some criteria should be considered. These criteria are called taxation principles. When thought about this exemption, it is understood that removing kerosene tax exemption is realized on the basis of universal taxation principles. Therefore, in this study, it is concluded that taxation principles are going to become stronger day by day in eliminating the damage of fuels such as kerosene.