Türkiye'de Erdemsiz Mallar Üzerindeki Özel Tüketim Vergilerinin Performans Değerlendirmesi

Year 2023, , 73 - 96, 16.10.2023

Osman Gülden , Mustafa Mıynat

https://doi.org/10.33203/mfy.1269023

Abstract

Başta alkollü içecekler ve tütün ürünleri olmak üzere, sağlığa zararı olan erdemsiz malların üzerinde özel tüketim vergilerinin etkinliği önemli bir tartışma konusudur. Çalışmanın amacı, Türkiye’de 2002 yılından itibaren uygulama alanı bulan erdemsiz mallar üzerindeki özel tüketim vergilerinin etkinliğini analiz etmektir. Çalışmada, bu vergilerin dört ana hedef ve on dört alt hedefteki kantitatif göstergelerle performans analizi gerçekleştirilmektedir. Analiz sonucunda, Türkiye’de sağlık vergileri bütçe fiskalite amacında kısmen başarılı olsa da ekonomik, sosyal ve halk sağlığı çıktılarında etkinliğin sağlanamadığı ve ikincil amaçlarda başarısız olduğu sonucuna varılmıştır.

Keywords

Özel Tüketim Vergileri, Sağlık Vergileri, Halk Sağlığı, Erdemsiz Mallar, Tüketici Egemenliği

Supporting Institution

Yok

Project Number

Yok

Thanks

Yok

Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey

Abstract

The effectiveness of health taxes on vices harmful to health, especially alcoholic beverages and tobacco products, is an essential issue of debate. The study aims to analyze the effectiveness of excise taxes on vices, which have been practiced in Turkey since 2002. In the study, we conducted a performance analysis of these taxes with quantitative indicators in four main targets and sixteen sub-targets. As a result of the analysis, we concluded excise taxes in Turkey are partially successful for fiscality goals, efficiency cannot be achieved in economic, social, and public health outputs, and are unsuccessful in secondary targets.

Keywords

Excise Tax, Health Taxes, Public Health, Demerit Goods, Consumer Sovereignty, Paternalism

Project Number

Yok

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