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

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Maliye ve Finans Yazıları
Issue:120
Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey

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

Authors : Osman Gülden, Mustafa Miynat

Pages : 73-96

Doi:10.33203/mfy.1269023

View : 175 | Download : 321

Publication Date : 2023-10-16

Article Type : Research Paper

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

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