TÜTÜN ÜRÜNLERİ ÜZERİNDEN ALINAN ÖZEL TÜKETİM VERGİSİ ÜZERİNE GENEL BİR DEĞERLENDİRME

Year 2020, Volume: 7 Issue: 2, 1 - 14, 09.03.2020

Ali Çelikkaya

Abstract

Son yıllarda elde edilen bilimsel kanıtlar, tütün ürünlerinin perakende satış fiyatlarının yüksek vergiler yoluyla artırılmasının, tütün tüketiminin kısılmasında ve tütüne bağlı ölüm ve hastalıkların azaltılmasında güçlü bir etkiye sahip olduğunu göstermektedir. Bir başka ifade ile yüksek tünün vergileri, tütün talebini kısmanın en etkili yolu ve ayrıca kamu sağlığını iyileştirmenin temel bir aracıdır. Sonuç olarak, 2017 yılı sonu itibariyle, sigaraların toplam vergi yükü OECD ülkelerinin neredeyse tamamına yakınında (ABD hariç) perakende satış fiyatının %50’sinin üzerindedir ve Türkiye’nin de aralarında bulunduğu sekiz ülkede ise bu oran %80 ve üzerine çıkmıştır. OECD genelinde son iki yılda geniş bir ülke grubu tütün ürünleri üzerinden alınan özel tüketim vergisi oranlarında artış yapmıştır ve tütün vergisi oranlarındaki artışlar devam etmektedir. Çalışmada, tüm bu tütün vergisi artışları ayrıntılı olarak incelenecek bir takım çıkarımlarda bulunulacaktır.

Keywords

Tütün vergisi, Özel tüketim vergisi, Sigara tüketimi

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