OBEZİTE VERGİSİ ÜLKE UYGULAMALARI

Yıl 2017, Cilt: 19 Sayı: 2, 69 - 82, 29.12.2017

Işıl Ayas , N. Tolga Saruç

Öz

Son yıllarda hızla artış gösteren obezite oranları birçok ülkeyi çözüm arayışına itmiştir. Yüksek kalorili yiyecek ve içeceklerin fiyatlarını arttırarak tüketimlerinin azalmasını hedefleyen obezite vergisi uygulamaları günümüzde oldukça popüler bir hale gelmiştir. Bu çalışmanın amacı obezite vergisi uygulayan ülkelerin incelenmesi ve verginin tüketim üzerine etkisinin olup olmadığının belirlenmesidir. Ülke uygulamaları incelendiğinde verginin şekerli içecekler, şekerlemeler, atıştırmalık paket içindeki aşırı şekerli gıdalardan alındığı görülmektedir. Uygulama kolaylığı, vergi uyum maliyetlerinin az olması gibi faktörler şekerli içecek üzerinden alınan vergilerin, gıda üzerinden alınan vergilere göre daha başarılı olmasını sağlamıştır. Tüketim etkisine bakıldığında verginin birçok ülkede yürürlüğe konulduktan sonra tüketim oranlarında ve satışlarda düşüş meydana getirdiği görülmektedir. 

Anahtar Kelimeler

Obezite Vergisi, Ülke Uygulamaları, Tüketim Etkisi

COUNTRY EXPERIENCES FOR OBESITY TAX

Öz

Many countries try to tackle obesity problems in different ways which has increased rapidly recently. Obesity taxes which are aimed at increasing the prices of high calorie food and drinks in order to reduce their consumptions become popular. This study aims at analysing countries that employ obesity taxes and its effect on consumption. Survey of countries indicates that obesity taxes are applied mainly on sugary drinks, candies, snacks and highly sugared packed foods. Taxes on drinks are more successful than tax on foods because of low compliances cost and ease of application. Obesity taxes have a negative effect on sales and consumption as expected. 

Anahtar Kelimeler

Obesity Taxes, Country Experiences, Consumption Effect

Kaynakça

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