Year 2018,
Volume: 4 Issue: 4, 1 - 14, 01.12.2018
Abstract
Taxes today are also used for many non-financial purposes beside the financial objective of financing public expenditures. At the beginning of these nonfinancial aims is the protection of public health. States levy taxes on human health and environmentally harmful consumption and activities in order to protect public health. In recent years, such tax applications, which are called sin tax, have been used by many countries and have started to affect economic life. In Turkey, the name is not a sin tax, the Excise duty levy on cigarettes and alcohol in the Turkish tax system is evaluated within this scope. Especially purchasing Excise duty on such goods that are thought to be harmful strengthens the sin tax quality. In this study, in our country the application and the effectiveness of the Excise duty levy on cigarette and alcohol products which are the most important sin tax, are examined. The role of excise duty on cigarettes and alcohol in reducing consumption of these products has been analyzed by the way of tables. According to the result reached in the study, The effect of cigarettes and alcoholbased taxes on reducing the consumption of these products alone is rather limited. It is more effective on consumption when the excise duty is applied together with other public fighting policies
Keywords
References
- Ahmad, Sajjad (2005), “Increasing excise taxes on cigarettes in California: a dynamic simulation of health and economic impacts”, Preventive Medicine, Volume 41, Issue 1, July 2005, Pages 276–283.
- Altıok, Seçkin (2007), “Avrupa Birligi ile liskiler Çerçevesinde Özel Tüketim Vergisi Uygulaması ve Türkiye Örnegi”, Yayınlanmamıs Yüksek Lisans Tezi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.
- Appleby, John ve Sean Boyle (2000), “Blair's billions: where will he find the money for the NHS?” BMJ, 2000; 320: 865-867.
- Bilici, Nurettin (2013), “Türk Vergi Sistemi”, Seçkin yayıncılık, güncellenmiş ve geliştirilmiş 31. Baskı, Ankara
- Boonn, Ann (2017), “Raısıng Cıgarette Taxes Reduces Smokıng, Especıally Among Kıds (And The Cıgarette Companıes Know It”, Campaign for Tobacco-Free Kids.
- Borland, Ron, Margaret Winstanley ve Dorothy Reading (2009), “Legislation to institutionalize resources for tobacco control: the 1987 Victorian Tobacco Act (Report)”, Addiction, v.104, no.10, 2009 Oct, p.1623(7) (ISSN: 0965-2140)
- Butler, John R. ve Michael S. B. Vaile (1984), “Health and health services: an introduction to health care in Britain”, London; Boston: Routledge & Kegan Paul, 1984 vii, 215.
- Chaloupka, Frank J ve Pacula, R. (1998), “An Examination of Gender and Race Differences in Youth Smoking Responsiveness to Price and Tobacco Control Policies”, National Bureau of Economic Research, Working Paper 6541.
- Chung, Vincent C.H., Benjamin H.K. Yip, Sian M. Griffiths, Ellen L.M. Yu, Jean H. Kim, Wilson W.S. Tam, Alvin H.C. Wong, Iris W.T. Chan ve Joseph T.F. Lau (2013), “The impact of cutting alcohol duties on drinking patterns in Hong Kong”, Alcohol and Alcohol, (2013) 48 (6): 720-728
- Çelikkaya, Ali (2011), “Bazı Ürünlerden (Alkollü İçecekler-Madeni Yağlar Ve Tütün Mamulleri) Alınan Özel Tüketim Vergisinin Ülke Bazında Karşılaştırmalı Analizi”, Dumlupınar Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Sayı; 29.
- Daley, James I., Mandy A. Stahre, Frank J. Chaloupka ve Timothy S. Naimi (2012), “The Impact of a 25 Cent-Per-Drink Alcohol Tax Increase: Who Pays the Tab?”, American journal of preventive medicine, 42(4): 382–389.
- Emery, Sherry, Martha M. White, John P. Pierce (2001), “Does Cigarette Price Influence Adolescent Experimentation?,” Journal of Health Economics, 20:261-270.
- Evans, W. ve Huang, L. (1998), “Cigarette Taxes and Teen Smoking: New Evidence from Panels of Repeated Cross-Sections”, working paper, April 15.
- Harris, Jeffrey E. ve Sandra W. Chan (1999), “The Continuum-of-Addiction: Cigarette Smoking in Relation to Price Among Americans Aged 15-29,” Health Economics, 8(1):81-6
- Huang, Jidong ve Frank J. Chaloupka (2012), “The Impact of the 2009 Federal Tobacco Excise Tax Increase on Youth Tobacco Use”, National Bureau of Economic Research Working Paper, Research Paper Series, No. 42.
- Hyman, David N. (1999), “Public Finance: A Contemporary Application of Theory to Policy”, Fort Worth: Dryden Press.
- http://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/ozel-tuketim-vergisi-tutarlari- ve-oranlari
- http://www.tapdk.gov.tr/tr/piyasa-duzenlemeleri/tutun-mamulleri-piyasasi/tutun- mamulleri-istatistikleri.aspx
- http://apps.who.int/iris/bitstream/handle/10665/112736/9789240692763_eng.pdf;jsession id=257AA3F6BDF25BF808A0BC2076224107?sequence=1
- https://data.worldbank.org/indicator/SH.ALC.PCAP.LI?end=2015&start=2015&view=chart
- Kuş, Sebahattin (2011), “Dünyada ve Türkiye’de alkol kontrol politikaları”, Tütün Ve Alkol Piyasası Düzenleme Kurumu, Yayın No: 2
- Leung, S.F. ve Phelps, C.E. (1993), “My kingdom for a drink ?” A review of estimates of the price sensitivity of demand for alcoholic beverages”, In: Hilton, M.E. and Bloss, G., eds. Economics and the Prevention of Alcohol-Related Problems. NIAAA Research Monograph No. 25, NIH Pub. No. 93–3513. Bethesda, MD: National Institute on Alcohol Abuse and Alcoholism, ss. 1–32.
- Lorenzı, Peter (2004), “Sin Taxes”, Social Science and Public Policy, (2004) 41: 59.
- North, Gary (1988), “Puritan Economic Experiments”, Institute for Christian Economics, Tyler, Texas.
- Ringel, Jeanne S. ve William N. Evans (2001), “Cigarette Taxes and Smoking During Pregnancy,” American Journal of Public Health, 91(11):1851-6, 2001.
- Room, Robin, Kim Bloomfield, Ulrike Grittner, Nina-Katri Gustafsson, Pia Mäkelä, Esa Österberg, Mats Ramstedt, Jürgen Rehm, Matthias Wicki ve Gerhard Gmel (2013), “What happened to alcohol consumption and problems in the Nordic countries when alcohol taxes were decreased and borders opened?”, International Journal of Alcohol and Drug Research, 2(1), 77 – 87
- Storom, Dominic Lebohang (2012), “Fat tax and Food Consumption”, Yayınlanmamış doktora tezi, Pretoria University, Faculty Of Economic And Management Sciences, USA.
- Şen, Hüseyin ve İsa Sağbaş (2017), “Vergi Teorisi ve Politikası”, Barış Arıkan Yayınları, Ankara.
- Tauras, John A (2004), “Public Policy and Smoking Cessation Among Young adults in the United States,” Health Policy, 68 (2004) 321–332
- Taylar, Yıldırım (2010), “Vergi Teorisi Açısından Özel Tüketim Vergileri ve Türk Özel Tüketim Vergisi Uygulaması”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 12 (Özel Sayı), ss: 435-467.
- Turan, Deniz ve Ali Yurdakul (2009), “Zararlı Alışkanlığı Önlemeye Yönelik Bir Araç Olarak Günah Vergileri Ve Etkinliği”, Ekonomi Bilimleri Dergisi, Cilt 1, Sayı 2, 2009 ISSN: 1309-8020 (Online).
- Turhan, Salih (1988), “Vergi Teorisi ve Politikası”, Filiz Kitabevi, Altıncı Basım, İstanbul.
- Yıldız, Leyla ve Hadise Kılıç (2000), “Sigaranın Klinik ve Biyokimyasal Etkileri”, T Klin Tıp Bilimleri, 20
- Young, Douglas J. ve Agnieszka Bielinska-Kwapisz (2006), “Alcohol price, consumption, and traffic fatalities”, Southern Economic Journal, No. 72(3), ss: 690-703.
- WHO (2004), Avrupa Ofisi, https://www.worldbank.org/en/country/westerneurope
Year 2018,
Volume: 4 Issue: 4, 1 - 14, 01.12.2018
Abstract
Vergiler kamu harcamalarının finansmanını karşılamak olan mali amaç yanında günümüzde birçok mali olmayan amaç için de kullanılmaktadır. Mali olmayan bu amaçların başında kamu sağlığının korunması gelmektedir. Devletler kamu sağlığının korunması amacıyla insan sağlığına ve çevreye zararlı tüketim ve faaliyetler üzerinden vergi almaktadır. Günah vergisi olarak adlandırılan bu tür vergisel uygulamalar son yıllarda birçok ülke tarafından kullanılmaya ve ekonomik hayatı etkilemeye başlamıştır. Türkiye’de de adı günah vergisi olmamakla beraber Türk vergi sistemi içerisinde sigara ve alkol üzerinden alınan Özel Tüketim Vergisi bu kapsamda değerlendirilmektedir. Özel tüketim vergisinin zararlı olduğu düşünülen bu tür mallar üzerinden özel olarak alınması günah vergisi niteliğini güçlendirmektedir. Bu çalışmada, günah vergilerinden en önemlisi olan sigara ve alkol mamulleri üzerinden ülkemizde alınan Özel Tüketim Vergisinin uygulaması ve etkinliği incelenmektedir. Sigara ve alkol üzerinden alınan Özel Tüketim Vergisinin bu ürünlerin tüketimini azaltmadaki rolü tablolar yardımıyla analiz edilmiştir. Çalışmada ulaşılan sonuca göre sigara ve alkol üzerinden alınan vergilerin bu ürünlerin tüketimini tek başına azaltmadaki etkisi oldukça sınırlı düzeydedir. Özel Tüketim Vergisi diğer kamu mücadele politikaları ile birlikte uygulandığında ise tüketim üzerinde daha fazla etkili olmaktadır.
Keywords
References
- Ahmad, Sajjad (2005), “Increasing excise taxes on cigarettes in California: a dynamic simulation of health and economic impacts”, Preventive Medicine, Volume 41, Issue 1, July 2005, Pages 276–283.
- Altıok, Seçkin (2007), “Avrupa Birligi ile liskiler Çerçevesinde Özel Tüketim Vergisi Uygulaması ve Türkiye Örnegi”, Yayınlanmamıs Yüksek Lisans Tezi, Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, Isparta.
- Appleby, John ve Sean Boyle (2000), “Blair's billions: where will he find the money for the NHS?” BMJ, 2000; 320: 865-867.
- Bilici, Nurettin (2013), “Türk Vergi Sistemi”, Seçkin yayıncılık, güncellenmiş ve geliştirilmiş 31. Baskı, Ankara
- Boonn, Ann (2017), “Raısıng Cıgarette Taxes Reduces Smokıng, Especıally Among Kıds (And The Cıgarette Companıes Know It”, Campaign for Tobacco-Free Kids.
- Borland, Ron, Margaret Winstanley ve Dorothy Reading (2009), “Legislation to institutionalize resources for tobacco control: the 1987 Victorian Tobacco Act (Report)”, Addiction, v.104, no.10, 2009 Oct, p.1623(7) (ISSN: 0965-2140)
- Butler, John R. ve Michael S. B. Vaile (1984), “Health and health services: an introduction to health care in Britain”, London; Boston: Routledge & Kegan Paul, 1984 vii, 215.
- Chaloupka, Frank J ve Pacula, R. (1998), “An Examination of Gender and Race Differences in Youth Smoking Responsiveness to Price and Tobacco Control Policies”, National Bureau of Economic Research, Working Paper 6541.
- Chung, Vincent C.H., Benjamin H.K. Yip, Sian M. Griffiths, Ellen L.M. Yu, Jean H. Kim, Wilson W.S. Tam, Alvin H.C. Wong, Iris W.T. Chan ve Joseph T.F. Lau (2013), “The impact of cutting alcohol duties on drinking patterns in Hong Kong”, Alcohol and Alcohol, (2013) 48 (6): 720-728
- Çelikkaya, Ali (2011), “Bazı Ürünlerden (Alkollü İçecekler-Madeni Yağlar Ve Tütün Mamulleri) Alınan Özel Tüketim Vergisinin Ülke Bazında Karşılaştırmalı Analizi”, Dumlupınar Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, Sayı; 29.
- Daley, James I., Mandy A. Stahre, Frank J. Chaloupka ve Timothy S. Naimi (2012), “The Impact of a 25 Cent-Per-Drink Alcohol Tax Increase: Who Pays the Tab?”, American journal of preventive medicine, 42(4): 382–389.
- Emery, Sherry, Martha M. White, John P. Pierce (2001), “Does Cigarette Price Influence Adolescent Experimentation?,” Journal of Health Economics, 20:261-270.
- Evans, W. ve Huang, L. (1998), “Cigarette Taxes and Teen Smoking: New Evidence from Panels of Repeated Cross-Sections”, working paper, April 15.
- Harris, Jeffrey E. ve Sandra W. Chan (1999), “The Continuum-of-Addiction: Cigarette Smoking in Relation to Price Among Americans Aged 15-29,” Health Economics, 8(1):81-6
- Huang, Jidong ve Frank J. Chaloupka (2012), “The Impact of the 2009 Federal Tobacco Excise Tax Increase on Youth Tobacco Use”, National Bureau of Economic Research Working Paper, Research Paper Series, No. 42.
- Hyman, David N. (1999), “Public Finance: A Contemporary Application of Theory to Policy”, Fort Worth: Dryden Press.
- http://www.gib.gov.tr/yardim-ve-kaynaklar/yararli-bilgiler/ozel-tuketim-vergisi-tutarlari- ve-oranlari
- http://www.tapdk.gov.tr/tr/piyasa-duzenlemeleri/tutun-mamulleri-piyasasi/tutun- mamulleri-istatistikleri.aspx
- http://apps.who.int/iris/bitstream/handle/10665/112736/9789240692763_eng.pdf;jsession id=257AA3F6BDF25BF808A0BC2076224107?sequence=1
- https://data.worldbank.org/indicator/SH.ALC.PCAP.LI?end=2015&start=2015&view=chart
- Kuş, Sebahattin (2011), “Dünyada ve Türkiye’de alkol kontrol politikaları”, Tütün Ve Alkol Piyasası Düzenleme Kurumu, Yayın No: 2
- Leung, S.F. ve Phelps, C.E. (1993), “My kingdom for a drink ?” A review of estimates of the price sensitivity of demand for alcoholic beverages”, In: Hilton, M.E. and Bloss, G., eds. Economics and the Prevention of Alcohol-Related Problems. NIAAA Research Monograph No. 25, NIH Pub. No. 93–3513. Bethesda, MD: National Institute on Alcohol Abuse and Alcoholism, ss. 1–32.
- Lorenzı, Peter (2004), “Sin Taxes”, Social Science and Public Policy, (2004) 41: 59.
- North, Gary (1988), “Puritan Economic Experiments”, Institute for Christian Economics, Tyler, Texas.
- Ringel, Jeanne S. ve William N. Evans (2001), “Cigarette Taxes and Smoking During Pregnancy,” American Journal of Public Health, 91(11):1851-6, 2001.
- Room, Robin, Kim Bloomfield, Ulrike Grittner, Nina-Katri Gustafsson, Pia Mäkelä, Esa Österberg, Mats Ramstedt, Jürgen Rehm, Matthias Wicki ve Gerhard Gmel (2013), “What happened to alcohol consumption and problems in the Nordic countries when alcohol taxes were decreased and borders opened?”, International Journal of Alcohol and Drug Research, 2(1), 77 – 87
- Storom, Dominic Lebohang (2012), “Fat tax and Food Consumption”, Yayınlanmamış doktora tezi, Pretoria University, Faculty Of Economic And Management Sciences, USA.
- Şen, Hüseyin ve İsa Sağbaş (2017), “Vergi Teorisi ve Politikası”, Barış Arıkan Yayınları, Ankara.
- Tauras, John A (2004), “Public Policy and Smoking Cessation Among Young adults in the United States,” Health Policy, 68 (2004) 321–332
- Taylar, Yıldırım (2010), “Vergi Teorisi Açısından Özel Tüketim Vergileri ve Türk Özel Tüketim Vergisi Uygulaması”, Dokuz Eylül Üniversitesi Hukuk Fakültesi Dergisi, 12 (Özel Sayı), ss: 435-467.
- Turan, Deniz ve Ali Yurdakul (2009), “Zararlı Alışkanlığı Önlemeye Yönelik Bir Araç Olarak Günah Vergileri Ve Etkinliği”, Ekonomi Bilimleri Dergisi, Cilt 1, Sayı 2, 2009 ISSN: 1309-8020 (Online).
- Turhan, Salih (1988), “Vergi Teorisi ve Politikası”, Filiz Kitabevi, Altıncı Basım, İstanbul.
- Yıldız, Leyla ve Hadise Kılıç (2000), “Sigaranın Klinik ve Biyokimyasal Etkileri”, T Klin Tıp Bilimleri, 20
- Young, Douglas J. ve Agnieszka Bielinska-Kwapisz (2006), “Alcohol price, consumption, and traffic fatalities”, Southern Economic Journal, No. 72(3), ss: 690-703.
- WHO (2004), Avrupa Ofisi, https://www.worldbank.org/en/country/westerneurope
There are 35 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Research Article |
| Authors | |
| Publication Date | December 1, 2018 |
| Published in Issue | Year 2018 Volume: 4 Issue: 4 |