Is It Possible to Reduce Cigarette Consumption by Taxes? A Comparison Between Turkey and The European Union

Yıl 2022, Cilt: 30 Sayı: 52, 55 - 70, 28.04.2022

Ayşe Nil Tosun , Nazmiye Tekdemir

https://doi.org/10.17233/sosyoekonomi.2022.02.04

Öz

This study investigates whether tax structures are significant determinants of cigarette consumption patterns. The study analysed the tax burden on cigarettes in Turkey, and the tax rates were compared with the European Union (EU) countries. Then, it compares smoking trends in Turkey and EU countries. In the study, data from the statistical office of the European Union and the official institutions of Turkey were used. This study concludes that, in contrast to EU countries, ad valorem taxes in Turkey have a larger share than specific taxes. In addition, taxes on cigarettes have a deterrent effect in EU countries but not in Turkey. Thus, taxation techniques may be as important as tax rates in changing consumer preferences.

Anahtar Kelimeler

Tax Burdens on Cigarettes, Cigarette Consumption, Comparative Tax Systems

Sigara Tüketimini Vergiler ile Azaltmak Mümkün Mü? Türkiye ve Avrupa Birliği Arasında Bir Karşılaştırma

Öz

Bu çalışma, vergi yapılarının sigara tüketim kalıpları üzerinde önemli bir belirleyiciliği olup olmadığını sorgulamaktadır. Çalışmada ilk olarak Türkiye’de sigara üzerindeki vergi yükü analiz edilmiş ve vergi oranları Avrupa Birliği ülkeleri ile karşılaştırılmıştır. Daha sonra Türkiye ve AB ülkelerindeki sigara içme eğilimlerini karşılaştırmaktadır. Çalışmada Avrupa Birliği istatistik ofisinden ve Türkiye'nin resmî kurumlarından alınan veriler kullanılmıştır. Bu çalışma, AB ülkelerinin aksine Türkiye'de nispi vergilerin spesifik vergilerden daha büyük bir paya sahip olduğu sonucuna varmaktadır. Ayrıca sigara üzerindeki vergilerinin, AB ülkelerinde caydırıcı bir etki yaratmasına karşın Türkiye'de böyle bir etkinin olmadığı görülmektedir. Dolayısıyla değişen tüketici tercihlerinde vergi oranları kadar vergilendirme teknikleri de önemli olabilmektedir.

Anahtar Kelimeler

Sigara Üzerindeki Vergi Yükü, Sigara Tüketimi, Karşılaştırmalı Vergi Sistemleri

Kaynakça

• Atuk, O. & M.U. Özmen (2017), “Firm Strategy and Consumer Behaviour Under a Complex Tobacco Tax System: Implications for the Effectiveness of Taxation on Tobacco Control”, Tobacco Control, 26(3), 277-283.
• Avi-Yonah, R.S. (2011), “Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes”, Accounting, Economics, and Law, 1(1), 1-10.
• Beşer, B.H. & H. Aşkan, (2019), “Türkiye’de Sigara Bağımlılığını Azaltmada Sigara Vergilerinin Etkisi”, Strategic Public Management Journal, 5(9), 65-78.
• Bilir, N. et al., (2009), Tobacco Control in Turkey, World Health Organization Publications, <http://tobacco.cleartheair.org.hk/wp-content/uploads/2016/01/E93038.pdf>, 23.03.2020.
• Bouw, A. (2017), Tobacco Taxation in European Union: An Overview, World Bank Group, <http://documents1.worldbank.org/curated/en/493581492415549898/pdf/114324-REPLACEMENT-PUBLIC-25-4-2017-19-59-40-TTEUR.pdf>, 29.03.2020.
• Çakmaklı, C. et al., (2018), “How do indirect taxes on tobacco products affect inflation?”, Koç Üniversitesi Working Paper, <https://docplayer.biz.tr/107148014-Tutun-urunlerine-uygulanan-dolayli-vergilerin-enflasyona-etkileri.html>, 07.04.2020.
• Çetin, M. & E. Özkan, (2018), “Türkiye’de Vergi-Tüketim İlişkisi: Alkol ve Tütün Ürünlerine Yönelik Bir Saha Araştırması”, Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 21(40), 271-288.
• Çetinkaya, M. et al., (2014), “Workplace Smoking Bans and Tobacco Consumption in Turkey: Evidence from 2003-2011 Household Budget Surveys”, Empirical Economics Letters, 13(11), 1171-1177.
• Chaloupka, F.J. et al., (2012), “Tobacco Taxes as a Tobacco Control Strategy”, Tobacco Control, 21(2), 172-180.
• Chung-Hall, J. et al., (2019), “Impact of the WHO FCTC over the first decade: a global evidence review prepared for the Impact Assessment Expert Group”, Tobacco Control, 28, 119-128.
• Delipalla, S. & O. O’Donnell (2001), “Estimating Tax İncidence Market Power and Market Conduct: The European Cigarette Industry”, International Journal of Industrial Organization, 19(6), 885-908.
• European Commission (2017), “Stepping up the fight against cigarette smuggling and other forms of illicit trade in tobacco products-a comprehensive EU strategy (2013) 324 final of 6.6.2013”, Report from the Commission to the Council and the European Parliament Progress report on the implementation of the Commission Communication, <https://ec.europa.eu/anti-fraud/sites/antifraud/files/tobacco_implementation_report_12052017_en.pdf>, 23.03.2020.
• European Commission (2020), Commission Staff Working Document Evaluation of the Council Directive 2011/64/EU of 21 June 2011 on the Structure and Rates of Excise Duty Applied to Manufactured Tobacco, <https://data.consilium.europa.eu/doc/document/ST-5960-2020-INIT/en/pdf>, 25.04.2020.
• Evans, W.N. et al., (1999), “Tobacco Taxes and Public Policy to Discourage Smoking”, Tax Policy and the Economy, 13, 1-59.
• Gilmore, A.B. (2012), “Understanding the vector in order to plan effective tobacco control policies: an analysis of contemporary tobacco industry materials”, Tobacco Control, 21(2), 119-126.
• Hoffer, A.J. et al., (2014), “Sin Taxes and Sin Industry: Revenue, Paternalism and Political Interest”, The Independent Review, 19(1), 47-64.
• Horn, D. & S. Waingrow, (1966), “Some Dimension of a Model for Smoking Behavior Change”, Journal of Public Health, 56(12), 21-26.
• Immurana, M. et al., (2021), “An Empirical Analysis of the effect of Tobacco Taxation on Economic Growth in 38 African Countries”, Journal of International Development, 33(8), 1-13.
• Janda. K. & M. Strobl, (2019), “Smoking Czechs: Modeling Tobacco Consumption and Taxation”, Prague Economic Papers, 28(1), 3-29.
• Kjeld, S.G. et al., (2021), “Price elasticity of demand for cigarettes among youths in high-income countries: a systematic review”, Scandinavian Journal of Public Health, Article Number: 14034948211047778, 1-9.
• Lee, J.M. et al., (2004), “The effect of cigarette price increase on the cigarette consumption in Taiwan: evidence from the National Health Interview Surveys on Cigarette Consumption”, BMC Public Health, 4(61), 1-7.
• Lewit, E.M. et al., (1997), “Price and Public Policy and Smoking in Young People”, Tobacco Control, 6(2), 17-24.
• Liber, A.C. et al., (2015), “The impact of the Malaysian minimum cigarette price law: findings from the ITC Malaysia Survey”, Tobacco Control, 24(3), iii83-iii87.
• Prieger, J. & E. Kulick (2018), “Cigarette Taxes and Illicit Trade in Europe”, Journal of Economic Inquiry, 56(3), 1706-1723.
• Saar, I. & H. Koitla, (2021), “Quantifying the social costs and benefits of Tobacco in Estonia”, Tobacco Control, 30(3), 286-292.
• Schröder, P.J.H. & A. Sorensen, (2021), “Specific Taxation, Asymmetric Costs, Andendogenous Quality”, Journal of Public Economic Theory, 23(5), 1022-1051.
• Shah, A. et al., (2019), “The Relation Between Tobacco Tax Structure and Corruption in European Union Member States”, International Journal of Environmental Research and Public Health, 16(16), 1-10.
• Shang, C. et al., (2019), “Association between tax structure and cigarette consumption: findings from the International Tobacco Control Policy Evaluation (ITC) Project”, Tobacco Control, 28, 31-36.
• Uğur, A. & A. Kömürcüler, (2015), “Türkiye’de Sigara’nın Vergilendirilmesinin Etkinliği”, SDÜ İİBF Dergisi, 20(4), 327-346.
• Van der Zee, K. et al., (2020), “The Illıcit Cigarette Market in Six South African Townships”, Tobacco Control, 29(4), 267-274.
• Wang, R. et al., (2021), “The Estimated Effect of Physicians’ Advice for Smoking Cessation and Assumed Tobacco Retail Price Increase on Smoker’s Intention to Quit in Shanghai, China: A Cross-Sectional Study”, Frontiers in Public Health, 9, 1-12.
• Yılmaz, F. et al., (2015), “Tütün Kontrolü Politika Aracı Olarak Vergilendirme: Türkiye Deneyimi Işığında Bir Değerlendirme”, Vergi Dünyası, 408, 4-18.