The Increasing Food Prices And The Evaluation of The Financial Performance of Food Companies Enlisted in Istanbul Stock Exchange

Yıl 2018, Cilt: 11 Sayı: 2, 178 - 194, 25.04.2018

Onur Eroğlu Caner Koyuncu

https://doi.org/10.25287/ohuiibf.392519

Cited By: 1

Öz

The state
undertakes activities that strengthen welfare of the society within state
boundaries as a duty, as required by the social state principle in the Article
2 of the Constitution. Activities for improving society health are considered
in this regard; USA in particular, obesity tax is applied for serve this
purpose in some countries. With obesity tax, it is aimed to reduce the
production and consumption of these foods by taxing food or food ingredients
that cause excessive weight and obesity. In this way, in conjunction with
internalization of negative externalities, obesity tax could make an
income-generating effect for the state. The tax is applied by Turkey even if
not for health but in order to generate additional income by differentiated
relative and fixed taxation on products that can be called harmful. With the
struggle against obesity, it is important for Turkish Tax System to know the
implementations for the benefit of taxpayers and to use the tax as an effective
tool in the struggle against obesity.

Anahtar Kelimeler

Externalities, Obesity Tax, Taxation, Subsidies, Nudge

Obezite Vergisi ve Türk Vergi Sisteminde Obeziteye Yönelik Uygulamalar

Öz

Anayasa'nın 2'nci maddesinde yer alan sosyal devlet
ilkesi gereği devlet, ülke sınırları dâhilinde yaşayan toplumun refahını güçlendirmeye
yönelik faaliyetlerde bulunmayı kendisine görev edinmiştir. Toplum sağlığının
iyileştirilmesine yönelik faaliyetler de bu bağlamda değerlendirilmekte; başta
ABD olmak üzere bazı ülkelerde bu amaca hizmet etmek üzere obezite vergisi
uygulanmaktadır. Obezite vergisiyle aşırı kilo ve obeziteye yol açan gıda veya
gıda içeriklerinin vergilendirilerek bu gıdaların üretim ve tüketimlerinin
kısılması hedeflenmektedir. Bu yönüyle negatif dışsallıkların
içselleştirilmesini sağlamakla birlikte devlete gelir sağlayıcı bir etkide
ortaya çıkmaktadır. Söz konusu vergi Türkiye'de sağlık amacıyla uygulanmasa da
ek gelir elde etmek amacıyla halen kısmen zararlı denilebilecek ürünler üzerine
farklılaştırılmış nispi ve maktu vergilendirme ile uygulanmaktadır. Obeziteyle
mücadele ile birlikte Türk Vergi Sistemi'nde obeziteye yönelik mükelleflerin
yararına uygulamaların bilinmesi ve obeziteyle mücadelede verginin etkin bir
araç olarak kullanılması önem taşımaktadır. 

Anahtar Kelimeler

Dışsallıklar, Dürtme, Obezite Vergisi

Kaynakça

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