TAXATION OF TOBACCO PRODUCTS IN TURKIYE AND SELECTED COUNTRİES FROM THE PATERNALİST PERSPECTİVE

Alperen Fatih Aydın; Fatih Çavdar

Makale detayları

TAXATION OF TOBACCO PRODUCTS IN TURKIYE AND SELECTED COUNTRİES FROM THE PATERNALİST PERSPECTİVE

Yazarlar:

Alperen Fatih Aydın | Fatih Çavdar

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.33 Issue 1, pp.241-258

Belge Tipi:

Makale

Yayın Tarihi:

4/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316922

pISSN:

1304-8899

Anahtar kelimeler:

Özet:

 The The paternalistic state view, also called as the father-state, is based on the principle that the state forcibly prevents or restricts the use of certain substances that are considered harmful to public health - such as cigarettes, alcohol and sugary drinks, which are considered as demerit goods - in order to increase the welfare and peace of individuals. Within this view, where the state especially targets demerit goods, the aim is to prevent the consumption of demerit goods and to increase the welfare level of citizens. Demerit goods are the goods and services that have negative externalities and affect the public health negatively. The taxes called especially sin taxes are used as an important tool in this approach. Sin taxes are imposed to deter the consumption of goods that harm public health deter the excessive consumption of goods, such as cigarettes, alcohol and sugary drinks. In this way, some goods that affect public health negatively and cause negative externalities are kept away from society. In our country, Special Consumption Tax, which we can regard as a sin tax, increases the cost of tobacco products for the consumer. This study evaluates the application of Special Consumption Tax on tobacco products in Turkey and some selected countries was evaluated. As a result, it is concluded that the Special Consumption Tax collected on tobacco products, categorized as demerit goods, is not sufficient on its own to prevent or reduce the consumption of these goods.

 The The paternalistic state view, also called as the father-state, is based on the principle that the state forcibly prevents or restricts the use of certain substances that are considered harmful to public health - such as cigarettes, alcohol and sugary drinks, which are considered as demerit goods - in order to increase the welfare and peace of individuals. Within this view, where the state especially targets demerit goods, the aim is to prevent the consumption of demerit goods and to increase the welfare level of citizens. Demerit goods are the goods and services that have negative externalities and affect the public health negatively. The taxes called especially sin taxes are used as an important tool in this approach. Sin taxes are imposed to deter the consumption of goods that harm public health deter the excessive consumption of goods, such as cigarettes, alcohol and sugary drinks. In this way, some goods that affect public health negatively and cause negative externalities are kept away from society. In our country, Special Consumption Tax, which we can regard as a sin tax, increases the cost of tobacco products for the consumer. This study evaluates the application of Special Consumption Tax on tobacco products in Turkey and some selected countries was evaluated. As a result, it is concluded that the Special Consumption Tax collected on tobacco products, categorized as demerit goods, is not sufficient on its own to prevent or reduce the consumption of these goods.

 The The paternalistic state view, also called as the father-state, is based on the principle that the state forcibly prevents or restricts the use of certain substances that are considered harmful to public health - such as cigarettes, alcohol and sugary drinks, which are considered as demerit goods - in order to increase the welfare and peace of individuals. Within this view, where the state especially targets demerit goods, the aim is to prevent the consumption of demerit goods and to increase the welfare level of citizens. Demerit goods are the goods and services that have negative externalities and affect the public health negatively. The taxes called especially sin taxes are used as an important tool in this approach. Sin taxes are imposed to deter the consumption of goods that harm public health deter the excessive consumption of goods, such as cigarettes, alcohol and sugary drinks. In this way, some goods that affect public health negatively and cause negative externalities are kept away from society. In our country, Special Consumption Tax, which we can regard as a sin tax, increases the cost of tobacco products for the consumer. This study evaluates the application of Special Consumption Tax on tobacco products in Turkey and some selected countries was evaluated. As a result, it is concluded that the Special Consumption Tax collected on tobacco products, categorized as demerit goods, is not sufficient on its own to prevent or reduce the consumption of these goods.

 Devlet baba olarak da adlandırılan paternalist devlet anlayışı, devletin, bireylerin refah ve huzurunu artırmak amacıyla toplum sağlığı açısından zararlı olduğu düşünülen bazı maddelerin erdemsiz mal olarak nitelendirilen sigara, alkol ve şekerli içecekler gibi- kullanımının zorla engellenmesi veya kısıtlanması temeline dayanmaktadır. Devletin özellikle, erdemsiz mallar üzerinde yoğunlaştığı bu anlayışta, erdemsiz malların tüketiminin önüne geçilmesi ve vatandaşların refah seviyelerinin artırılması sağlanmaya çalışılmaktadır. Erdemsiz mallar toplum sağlığını olumsuz etkileyen, negatif dışsallığa sahip mal ve hizmetlerdir. Bu noktada, özellikle günah vergileri olarak adlandırılan vergiler önemli bir araç olarak kullanılmaktadır. Günah vergileri; sigara, alkol ve şekerli içecekler gibi aşırı tüketildiğinde toplum sağlığına zarar veren malların tüketimini caydırmak amacıyla kullanılan bir vergidir. Bu sayede, toplum sağlığını olumsuz etkileyen ve negatif dışsallığa sebep olan bazı malların toplumdan uzak tutulması sağlanmaktadır. Ülkemizde ise günah vergisi niteliğinde kabul edebileceğimiz Özel Tüketim Vergisi, tütün ürünlerinin tüketiciye olan maliyetini yükseltmektedir. Bu çalışmada, Türkiye ve seçilmiş bazı ülkelerde tütün ürünleri üzerinden alınan Özel Tüketim Vergisi uygulaması değerlendirilmiştir. Sonuç itibariyle, erdemsiz bir mal olan tütün ürünleri üzerinden alınan Özel Tüketim Vergisinin söz konusu malların tüketiminin engellenmesindeazaltılmasında tek başına yeterli olmadığı sonucuna ulaşılmıştır.

Makale detayları

TAXATION OF TOBACCO PRODUCTS IN TURKIYE AND SELECTED COUNTRİES FROM THE PATERNALİST PERSPECTİVE

Yazarlar:

Alperen Fatih Aydın | Fatih Çavdar

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.33 Issue 1, pp.241-258

Belge Tipi:

Makale

Yayın Tarihi:

4/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316922

pISSN:

1304-8899

Paternalistic State

Demerit Goods

Sin Tax

Tobacco Products

Specific Excise.Paternalist Devlet

Erdemsiz Mallar

Günah Vergileri

Tütün Ürünleri

Özel Tüketim Vergisi

Sayı

Makale detayları

Yazarlar: Alperen Fatih Aydın | Fatih Çavdar

Yayıncı: Cukurova University

Ana Başlıklar: Kamu Hukuku (Diğer)

Dergi: Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.33 Issue 1, pp.241-258

Belge Tipi: Makale

Yayın Tarihi: 4/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001316922

pISSN: 1304-8899

Sayı

Yazarlar:

Alperen Fatih Aydın | Fatih Çavdar

Yayıncı:

Cukurova University

Ana Başlıklar:

Kamu Hukuku (Diğer)

Dergi:

Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi Vol.33 Issue 1, pp.241-258

Belge Tipi:

Makale

Yayın Tarihi:

4/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001316922

pISSN:

1304-8899