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OBEZİTE VERGİSİ ÜLKE UYGULAMALARI

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

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. 

Kaynakça

  • Alemanno, A. ve Carreno I. 2011. Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity, European Journal of Risk Regulation, Issue 4, http://ssrn.com/abstract=1945804 (Erişim Tarihi: 31.05.2015).
  • Ayyıldız, Y. ve Demirli, Y. 2015. Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması, Business and Economics Research Journal, Volume 6, Number 2, 59-78
  • Barquera, S., Campos-Nonato, I., Hernández-Barrera, L., Pedroza A. ve RiveraDommarco, JA. 2013. Prevalence of obesity in Mexican adults 2000-2012, Salud Publica Mex, 55(Suppl 2): S151-60. 24626691
  • Belgian Authorities Lack Appetite for Food Tax, http://www.fooddrinktax.eu/belgianauthorities-lack-appetite-food-tax/ (Erişim Tarihi: 13.04.2017)
  • Beni, A. 2017., Shocking Result: Hungarians are the Fourth most Obese Nation in the World, https://dailynewshungary.com/shocking-result-hungarians-fourth-obese-nation-world
  • Berardi, N., Sevestre, P., Tepeaut, M. ve Vigneron, A. 2012. The Impact of “Soda Tax” on Prices Evidence from French Mikro Data, Banque de France, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2192470 (Erişim Tarihi: 06.07.2017)
  • Bødker, M., Pisinger C., Toft U. ve Jørgensen T. 2015., The Danish Fat Tax- Effects on Consumption Patterns and Risk of Ischaemic Heart Disease, Prev Med., Aug;77:200-3. doi: 10.1016/j.ypmed.2015.03.031. Epub May 14.
  • Bonnet, C. ve R´equillart V. 2016. The effects of taxation on the individual consumption of sugar-sweetened beverages, Working Papers, April, N TSE-638,
  • Boyle, R. 2015. Belgium's New Sugar Tax is Half-baked, Admits Health Minister, http://www.xpats.com/ belgiums-new-sugar-tax-half-baked-admits-healthminister (Erişim Tarihi: 05.04.2016)
  • Brio, A. 2015. Did the junk food tax make the Hungarians eat healthier?, Food Policy, Volume 54, July, 107-115.
  • Capacci S., Allais, O., Bonnet, C. ve Mazzocchi, M. 2016. The impact of the French soda tax on prices, purchases and tastes: an ex post evaluation, https://www.tse-fr.eu/sites/default/files/TSE/documents /doc/wp/2016/wp_tse_638.pdf (Erişim Tarihi: 13.07.2017)
  • Case study: Taxing of sweetened drinks in France, 2015. https://powerupforhealth.files.wordpress.com/ 2015/09/2015-07-13_case-study-taxing-sweetened-drinks-in-france.pdf
  • Cawley, J. ve Frisvold, D. E. 2016., The Pass-Thorough of Taxes on Sugar-Sweetened Beverages to Retail Prices: The Case of Berkeley,California Journal of Policy Analysis and Management, Vol. 36, No. 2, 303-326
  • CDC (Centers for Disease Control and Prevention), 2017. Gets the Facts: Sugar-Sweetened Beverages and Consumption, https://www.cdc.gov/nutrition/data-statistics/sugar-sweetened-beverages-intake.html (Erişim Tarihi: 08.06.2017)
  • Cheney, C. 2011. Battling the Couch Potatoes: Hungary Introduces 'Fat Tax', http://www.spiegel.de/ international/europe/battling-the-couch-potatoeshungary-introduces-fat-tax-a-783862.html (Erişim Tarihi: 31.03.2016)
  • Colchero, M. A., Popkin, B.M., Rivera, J. A. ve Ng, S. W. 2016. Beverage Purchases from Stores in Mexico under the Excise Tax on Sugar Sweetened Beverages: Observational Study, BMJ; 352: h6704
  • Cornelsen, L. ve Carreido, A. 2015. Health-related Taxes on Foods and Beverages, http://foodresearch.org. uk/wp-content/uploads/2015/05/Food-and-beverages-taxes-final-20-May-2015.pdf (Erişim Tarihi: 02.04.2016)
  • Çukur A. ve Erdem A. İ. 2017. Obezite Vergilerinin Obezite ile Mücadelede Yeri: Türkiye için Bir Değerlendirme, Sayıştay Dergisi, Sayı: 106, 121-146.
  • Daley, S. 2013. Hungary Tries a Dash of Taxes to Promote Healthier Eating Habits, http://www.nytimes.com/2013/03/03/world/europe/hungaryexperiments-with-food-tax-to-coax-healthier-habits.html?_r=0 (Erişim Tarihi: 31.03.2016)
  • Daneshkhu, S., 2016., Soft Drinks Groups Digest UK Sugar Tax, http://www.ft.com/cms/s/0/8521da6e-ec5a-11e5-bb79-2303682345c8.html#axzz452NcpcIt (Erişim Tarihi: 06.03.2016)
  • Dobbs, R., Sawers C., Thompson, F., Manyika, J., Woetzel, J., Child, P., McKenna, S. ve Spatharou, A. 2014. Overcoming Obesity: An initial Economic Analysis, McKinsey Global Institute, Discussion paper.
  • Due, P., Heitman, B.L., Sorensen, T.I. 2007. Prevalence of Obesity in Denmark, Obesity Reviews, May, 8 (3), 187-189
  • Emery, C., Dinet, J., Lafuma A., Sermet C., Khoshnood B., Fagnani F. 2007. Évaluation du coût associé à l'obésité en France Cost of obesity in France, La Presse Médicale, Vol 36, N° 6-C1 - juin 2007, 832-840,doi : 10.1016/j.lpm.2006.12.031
  • European Public Health Alliance, 2015. Update October 2012, Food taxation in Europe: Evolution of the legislation, http://www.epha.org/4814 (Erişim Tarihi:05.04.2016)
  • European Association for the Study of Obesity, 2015. Obesity An Underestimated Threat Public Perceptions of Obesity in Europe, http://easo.org/wpcontent/uploads/2015/05/OBESITY_PERCEPTION_SURVEY_ REPORTFINAL.pdf (Erişim Tarihi: 02.04.2016)
  • Falbe, J., Thompson, H. R., Becker, C.M., Rojas, N., McCulloch, C. E. ve Madsen, K. A. 2016. Impact of Berkely Excise Tax on Sugar-Sweetened Beverage Compsumtion, American Journal Public Health, Oct, 106 (10), 1865-71.
  • Fat Taxes’ Do Work, EU Report Finds, https://www.euractiv.com/section/agriculturefood/news/fat-taxes-do-work-eu-report-finds/ (Erişim Tarihi:06.07.2017)
  • Galluci, M. 2015. As Mexico's Sugary Drink Tax Turns 1 Year Old, US Health Proponents Hope It Can Sway American Voters, http://www.ibtimes.com/mexicos-sugary-drink-tax-turns-1-year-old-us-healthproponents-hope-it-can-sway-1779632 (Erişim Tarihi: 02.04.2016)
  • Gelir İdaresi Başkanlığı (GİB), 2017a, ÖTV sayılı liste http://www.gib.gov.tr/fileadmin/mevzuatek/otv_ oranlari_tum/otv_3_sayili-OpenPage.htm (Erişim Tarihi:10.11.2017)
  • Gergerlioğlu, U. 2014. Davranışları Etkilemeye Yönelik Özel Tüketim Vergilerinin Tutum ve Davranışlar Üzerindeki Etkilerinin Ampirik Analizi (İstanbul İli Örneği), İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Doktora Tezi, İstanbul.
  • Gökbunar, R., Doğan, A. ve Utkuseven, A. 2015. Obezite İle Mücadelede Bir Kamu Politikası Aracı Olarak Vergilerin Değerlendirilmesi, Yönetim ve Ekonomi Dergisi, Cilt:22, Sayı:2, Celal bayar Üniversitesi, Manisa.
  • Gray, N. 2015. Finland Set to Scrap Tax on Sweets and Ice Cream, http://www.foodnavigator.com/Policy/Finland-set-to-scrap-tax-on-sweets-andice-cream (Erişim Tarihi:28.04.2016).
  • Grogger, J. 2015. Soda Taxes and the Prices of Sodas and Other Drinks: Evidence from Mexico, National Bureau Of Economic Research, Working Paper 21197,May.
  • Heitman, B.L., Stroger, U., Mikkelesen, K.L., Holst, C., Sorensen, T.L. 2004. Large Heterogenetiy of the Obestiy Epidemic in Danish Adults, Public Health Nutr, May,7 (3), 453-460.
  • Holm, L., Dejgaard Jensen J. ve Vallgårda S. 2014. The Rise and Fall of the Danish Fat Tax, University of Copenhag, Department of Food and Resource Economics, https://www.acss.org.uk/wpcontent/uploads/ 2014/01/5-AcSS-IAG-Seminar-3-Holm.pdf (Erişim Tarihi:03.04.2016).
  • Institute Economic Affairs, 2016. Sugar Taxes: A Briefing, http://www.iea.org.uk/sites/default/files/in-themedia/ files/IEA%20Sugar%20Taxes%20Briefing%20Jan%202016_0.pdf (06.03.2016)
  • Jensen, J. D. ve Smed, S. 2013. Denmark’s Experience on Food Taxes and Subsidies, University of Copenhag, Institu of Food and Resource Economics, Food, Fat and Fiscal Measures, March, 20, http://www.irishheart.ie/media/pub/denmarks_experience_on_food_taxes_and_subsidies__prof_jensen.pdf (03.04.2016)
  • Lavin, R. ve Timpson, H. 2013. Exploring the Acceptability of Tax on Sugar-Sweetened Beverages, Centre for Public Health Liverpool John MooresUniversity, http://www.cph.org.uk/wp-content/uploads/2013/11/SSBEvidence-Review_Apr-2013-2.pdf (02.04.2015)
  • Le Projet de Taxe Sur les Sodas: Revoir l'émission, 2015. http://www.rtl.be/info/magazine/le-projet-de-taxe-sur-les-sodas-revoir-lemission-360595.aspx (05.04.2016)
  • Mallen, P. R. 2013. No Sugary Drinks Please: Mexican Congress Passes Fiscal Reform, Including Controversial 'Soda Tax', http://www.ibtimes.com/nosugary-drinks-please-mexican-congress-passes-fiscal-reform-includingcontroversial-soda-tax (02.04.2016)
  • Mytton, O., Clarke D. ve Rayner M. 2012. Taxing Unhealty Food and Drinks to Improve Health, British Medical Journal, 344:e2931 doi: 10.1136/bmj.e2931
  • Nieburg, O.2013. Very Difficult to be a Danish Food Producer under Sugar Tax System, Says Toms. http://www.foodnavigator.com/Market-Trends/Verydifficult-to-be-a-Danish-food-producer-under-sugar-tax-system-says-Toms (06.04.2016).
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  • Repo, P., 2012., Revenues from Tax on Sweets Exceeded all Expectations, http://article.wn.com/view/2012 /08/10/Revenues_from_tax_on_sweets_exceeded_all_expectations/ (28.04.2016).
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COUNTRY EXPERIENCES FOR OBESITY TAX

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

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. 

Kaynakça

  • Alemanno, A. ve Carreno I. 2011. Fat Taxes in the European Union between Fiscal Austerity and the Fight Against Obesity, European Journal of Risk Regulation, Issue 4, http://ssrn.com/abstract=1945804 (Erişim Tarihi: 31.05.2015).
  • Ayyıldız, Y. ve Demirli, Y. 2015. Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması, Business and Economics Research Journal, Volume 6, Number 2, 59-78
  • Barquera, S., Campos-Nonato, I., Hernández-Barrera, L., Pedroza A. ve RiveraDommarco, JA. 2013. Prevalence of obesity in Mexican adults 2000-2012, Salud Publica Mex, 55(Suppl 2): S151-60. 24626691
  • Belgian Authorities Lack Appetite for Food Tax, http://www.fooddrinktax.eu/belgianauthorities-lack-appetite-food-tax/ (Erişim Tarihi: 13.04.2017)
  • Beni, A. 2017., Shocking Result: Hungarians are the Fourth most Obese Nation in the World, https://dailynewshungary.com/shocking-result-hungarians-fourth-obese-nation-world
  • Berardi, N., Sevestre, P., Tepeaut, M. ve Vigneron, A. 2012. The Impact of “Soda Tax” on Prices Evidence from French Mikro Data, Banque de France, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2192470 (Erişim Tarihi: 06.07.2017)
  • Bødker, M., Pisinger C., Toft U. ve Jørgensen T. 2015., The Danish Fat Tax- Effects on Consumption Patterns and Risk of Ischaemic Heart Disease, Prev Med., Aug;77:200-3. doi: 10.1016/j.ypmed.2015.03.031. Epub May 14.
  • Bonnet, C. ve R´equillart V. 2016. The effects of taxation on the individual consumption of sugar-sweetened beverages, Working Papers, April, N TSE-638,
  • Boyle, R. 2015. Belgium's New Sugar Tax is Half-baked, Admits Health Minister, http://www.xpats.com/ belgiums-new-sugar-tax-half-baked-admits-healthminister (Erişim Tarihi: 05.04.2016)
  • Brio, A. 2015. Did the junk food tax make the Hungarians eat healthier?, Food Policy, Volume 54, July, 107-115.
  • Capacci S., Allais, O., Bonnet, C. ve Mazzocchi, M. 2016. The impact of the French soda tax on prices, purchases and tastes: an ex post evaluation, https://www.tse-fr.eu/sites/default/files/TSE/documents /doc/wp/2016/wp_tse_638.pdf (Erişim Tarihi: 13.07.2017)
  • Case study: Taxing of sweetened drinks in France, 2015. https://powerupforhealth.files.wordpress.com/ 2015/09/2015-07-13_case-study-taxing-sweetened-drinks-in-france.pdf
  • Cawley, J. ve Frisvold, D. E. 2016., The Pass-Thorough of Taxes on Sugar-Sweetened Beverages to Retail Prices: The Case of Berkeley,California Journal of Policy Analysis and Management, Vol. 36, No. 2, 303-326
  • CDC (Centers for Disease Control and Prevention), 2017. Gets the Facts: Sugar-Sweetened Beverages and Consumption, https://www.cdc.gov/nutrition/data-statistics/sugar-sweetened-beverages-intake.html (Erişim Tarihi: 08.06.2017)
  • Cheney, C. 2011. Battling the Couch Potatoes: Hungary Introduces 'Fat Tax', http://www.spiegel.de/ international/europe/battling-the-couch-potatoeshungary-introduces-fat-tax-a-783862.html (Erişim Tarihi: 31.03.2016)
  • Colchero, M. A., Popkin, B.M., Rivera, J. A. ve Ng, S. W. 2016. Beverage Purchases from Stores in Mexico under the Excise Tax on Sugar Sweetened Beverages: Observational Study, BMJ; 352: h6704
  • Cornelsen, L. ve Carreido, A. 2015. Health-related Taxes on Foods and Beverages, http://foodresearch.org. uk/wp-content/uploads/2015/05/Food-and-beverages-taxes-final-20-May-2015.pdf (Erişim Tarihi: 02.04.2016)
  • Çukur A. ve Erdem A. İ. 2017. Obezite Vergilerinin Obezite ile Mücadelede Yeri: Türkiye için Bir Değerlendirme, Sayıştay Dergisi, Sayı: 106, 121-146.
  • Daley, S. 2013. Hungary Tries a Dash of Taxes to Promote Healthier Eating Habits, http://www.nytimes.com/2013/03/03/world/europe/hungaryexperiments-with-food-tax-to-coax-healthier-habits.html?_r=0 (Erişim Tarihi: 31.03.2016)
  • Daneshkhu, S., 2016., Soft Drinks Groups Digest UK Sugar Tax, http://www.ft.com/cms/s/0/8521da6e-ec5a-11e5-bb79-2303682345c8.html#axzz452NcpcIt (Erişim Tarihi: 06.03.2016)
  • Dobbs, R., Sawers C., Thompson, F., Manyika, J., Woetzel, J., Child, P., McKenna, S. ve Spatharou, A. 2014. Overcoming Obesity: An initial Economic Analysis, McKinsey Global Institute, Discussion paper.
  • Due, P., Heitman, B.L., Sorensen, T.I. 2007. Prevalence of Obesity in Denmark, Obesity Reviews, May, 8 (3), 187-189
  • Emery, C., Dinet, J., Lafuma A., Sermet C., Khoshnood B., Fagnani F. 2007. Évaluation du coût associé à l'obésité en France Cost of obesity in France, La Presse Médicale, Vol 36, N° 6-C1 - juin 2007, 832-840,doi : 10.1016/j.lpm.2006.12.031
  • European Public Health Alliance, 2015. Update October 2012, Food taxation in Europe: Evolution of the legislation, http://www.epha.org/4814 (Erişim Tarihi:05.04.2016)
  • European Association for the Study of Obesity, 2015. Obesity An Underestimated Threat Public Perceptions of Obesity in Europe, http://easo.org/wpcontent/uploads/2015/05/OBESITY_PERCEPTION_SURVEY_ REPORTFINAL.pdf (Erişim Tarihi: 02.04.2016)
  • Falbe, J., Thompson, H. R., Becker, C.M., Rojas, N., McCulloch, C. E. ve Madsen, K. A. 2016. Impact of Berkely Excise Tax on Sugar-Sweetened Beverage Compsumtion, American Journal Public Health, Oct, 106 (10), 1865-71.
  • Fat Taxes’ Do Work, EU Report Finds, https://www.euractiv.com/section/agriculturefood/news/fat-taxes-do-work-eu-report-finds/ (Erişim Tarihi:06.07.2017)
  • Galluci, M. 2015. As Mexico's Sugary Drink Tax Turns 1 Year Old, US Health Proponents Hope It Can Sway American Voters, http://www.ibtimes.com/mexicos-sugary-drink-tax-turns-1-year-old-us-healthproponents-hope-it-can-sway-1779632 (Erişim Tarihi: 02.04.2016)
  • Gelir İdaresi Başkanlığı (GİB), 2017a, ÖTV sayılı liste http://www.gib.gov.tr/fileadmin/mevzuatek/otv_ oranlari_tum/otv_3_sayili-OpenPage.htm (Erişim Tarihi:10.11.2017)
  • Gergerlioğlu, U. 2014. Davranışları Etkilemeye Yönelik Özel Tüketim Vergilerinin Tutum ve Davranışlar Üzerindeki Etkilerinin Ampirik Analizi (İstanbul İli Örneği), İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Doktora Tezi, İstanbul.
  • Gökbunar, R., Doğan, A. ve Utkuseven, A. 2015. Obezite İle Mücadelede Bir Kamu Politikası Aracı Olarak Vergilerin Değerlendirilmesi, Yönetim ve Ekonomi Dergisi, Cilt:22, Sayı:2, Celal bayar Üniversitesi, Manisa.
  • Gray, N. 2015. Finland Set to Scrap Tax on Sweets and Ice Cream, http://www.foodnavigator.com/Policy/Finland-set-to-scrap-tax-on-sweets-andice-cream (Erişim Tarihi:28.04.2016).
  • Grogger, J. 2015. Soda Taxes and the Prices of Sodas and Other Drinks: Evidence from Mexico, National Bureau Of Economic Research, Working Paper 21197,May.
  • Heitman, B.L., Stroger, U., Mikkelesen, K.L., Holst, C., Sorensen, T.L. 2004. Large Heterogenetiy of the Obestiy Epidemic in Danish Adults, Public Health Nutr, May,7 (3), 453-460.
  • Holm, L., Dejgaard Jensen J. ve Vallgårda S. 2014. The Rise and Fall of the Danish Fat Tax, University of Copenhag, Department of Food and Resource Economics, https://www.acss.org.uk/wpcontent/uploads/ 2014/01/5-AcSS-IAG-Seminar-3-Holm.pdf (Erişim Tarihi:03.04.2016).
  • Institute Economic Affairs, 2016. Sugar Taxes: A Briefing, http://www.iea.org.uk/sites/default/files/in-themedia/ files/IEA%20Sugar%20Taxes%20Briefing%20Jan%202016_0.pdf (06.03.2016)
  • Jensen, J. D. ve Smed, S. 2013. Denmark’s Experience on Food Taxes and Subsidies, University of Copenhag, Institu of Food and Resource Economics, Food, Fat and Fiscal Measures, March, 20, http://www.irishheart.ie/media/pub/denmarks_experience_on_food_taxes_and_subsidies__prof_jensen.pdf (03.04.2016)
  • Lavin, R. ve Timpson, H. 2013. Exploring the Acceptability of Tax on Sugar-Sweetened Beverages, Centre for Public Health Liverpool John MooresUniversity, http://www.cph.org.uk/wp-content/uploads/2013/11/SSBEvidence-Review_Apr-2013-2.pdf (02.04.2015)
  • Le Projet de Taxe Sur les Sodas: Revoir l'émission, 2015. http://www.rtl.be/info/magazine/le-projet-de-taxe-sur-les-sodas-revoir-lemission-360595.aspx (05.04.2016)
  • Mallen, P. R. 2013. No Sugary Drinks Please: Mexican Congress Passes Fiscal Reform, Including Controversial 'Soda Tax', http://www.ibtimes.com/nosugary-drinks-please-mexican-congress-passes-fiscal-reform-includingcontroversial-soda-tax (02.04.2016)
  • Mytton, O., Clarke D. ve Rayner M. 2012. Taxing Unhealty Food and Drinks to Improve Health, British Medical Journal, 344:e2931 doi: 10.1136/bmj.e2931
  • Nieburg, O.2013. Very Difficult to be a Danish Food Producer under Sugar Tax System, Says Toms. http://www.foodnavigator.com/Market-Trends/Verydifficult-to-be-a-Danish-food-producer-under-sugar-tax-system-says-Toms (06.04.2016).
  • OECD, 2014. Obesity Update, OECD Publishing, Paris Junehttp://www.oecd.org/health/Obesity-Update-2014.pdf (02.03.2015)
  • OECD UPDATE 2017, http://www.oecd.org/els/health-systems/Obesity-Update-2017.pdf
  • OECD Health Istatistics 2015, http://dx.doi.org/10.1787/health-data-en
  • Parkinson, J. 2016. Sugar Tax: What is the UK's Most Sugary Drink?http://www.bbc.com/news/magazine-35831125 (05.04.2016)
  • Petkantchin, V. 2013. Institut Economique Molinary, IEM’s Economic Note,May. http://www.institutmolinari.org/IMG/pdf/note0513_en.pdf (05.04.2016)
  • Prentice, C. ve. Baertelein L. 2016. Soda Taxes Spread after Votes in Four U.S. Cities, http://www.reuters.com/article/us-usa-election-soda-tax-idUSKBN1341FL (13.07.2017)
  • Repo, P., 2012., Revenues from Tax on Sweets Exceeded all Expectations, http://article.wn.com/view/2012 /08/10/Revenues_from_tax_on_sweets_exceeded_all_expectations/ (28.04.2016).
  • Salcido, V. 2014. The Junk Food Tax in Mexico, http://gain.fas.usda.gov/Recent%20GAIN%20Publications/ Mexican%20Junk%20Food%20Tax_Mexico%20ATO_Mexico_4-9-2014.pdf (02.04.2016)
  • Saruç, T. 2014. Obezite Ekonomisi ve Obezite ile Mücadelede Kamu Politikaları, Son çağ yayıncılık, İstanbul.
  • Sanchez-Romero L. M., Penko, J., Coxson, P. G., Fernandez, A., Mason, A., Moran, A.E., Avilla-Burgos, L., Odden, M., Barquera S.,
  • Bibbins-Domingo, K. 2016. Projected Impact of Mexico’s SugarSweetened Beverage Tax Policy on Diabetes and Cardiovascular Disease: A Modeling Study,Plos Medicine, 13(11): e1002158. doi:10.1371/journal.pmed.1002158
  • Snowdon, C. 2013. Denmark’s Fat Taxes Disaster- the Proof of the Pudding. http://www.iea.org.uk/blog/ denmark%E2%80%99s-fat-tax-disaster-the-proofof-the-pudding (07.04.2016).
  • Soft Drinks Tax, 2015. British Soft Drinks Association,http://www.britishsoftdrinks.com/Position-Statements/soft-drinks-tax (Erişim Tarihi: 05.04.2016)
  • Somji A., Bateman, C., Nixon, L., Arbatman, L., Aziz, A. ve Dorfman, L. 2015. Soda Tax Debates: A Case Study of Berkeley vs. Big Soda’s Social Media Campaign, http://www.bmsg.org/sites/default/files/bmsg_ jsi_soda_case_study 2016.pdf
  • Taylor R., Kaplan, S., Villas-Boas S. B. ve Jung K. 2016. Effect of Soda Tax Election on University Soda Purchases, Department of Agricultural and Resource Economics http://escholarship.org/uc/item/0q18s 7b7 #page-1
  • The Economist, 2015. Confronting Obesity In Belgium Taking Action to Change the Default Setting, http://www.janssen-emea.com/sites/default/files/health-policycentre/Confronting_obesityinBelgium_ Final.pdf (05.04.2016)
  • Türkiye Sağlıklı Beslenme Hareketli Hayat Programı (2013-2017), 2013. Türkiye Halk Sağlığı Kurumu, No: 773, Ankara.
  • World Health Organization (WHO), 2014. Global Status Report on Noncommunicable Diseases, http://apps.who.int/iris/bitstream/10665/148114/1/9789241564854_eng.pdf
  • World Health Organization WHO, 2013. Nutrition, Physical Activity and Obesity, Finland, http://www.euro. who.int/__data/assets/pdf_file/0008/243296/Finland-WHO-Country-Profile.pdf?ua=1 (13.07.2017)
  • World Health Organization, 2016. Obesity and Overweight, http://www.who.int/mediacentre/factsheets /fs311/en/ (03.12.2016)
  • World Health Organization (WHO), 2014. Global Status Report on Noncommunicable Diseases, http://apps.who.int/iris/bitstream/10665/148114/1/9789241564854_eng.pdf (21.02.2015)
  • Yavan, S. ve Sarı, E. 2015. Yeni Bir Maliye Politikası Aracı Olarak “Obezite Vergisi” ve Örnek Ülke Uygulamaları, Finans Politik & Ekonomik Yorumlar, Cilt: 52 Sayı: 606.
Toplam 64 adet kaynakça vardır.

Ayrıntılar

Bölüm Araştırma Makaleleri
Yazarlar

Işıl Ayas

N. Tolga Saruç

Yayımlanma Tarihi 29 Aralık 2017
Gönderilme Tarihi 15 Ekim 2017
Kabul Tarihi 18 Kasım 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 19 Sayı: 2

Kaynak Göster

APA Ayas, I., & Saruç, N. T. (2017). OBEZİTE VERGİSİ ÜLKE UYGULAMALARI. Afyon Kocatepe Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 19(2), 69-82.

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