IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY

Abstract

This study aims to investigate the perceptions and attitudes of individuals towards the excise tax applied in Turkey since 2002 and whether the excise tax is accepted as an externality tax. The data were collected through online and face-to-face survey methods from 1304 participants across Turkey and were analyzed by regression models. The results show that the excise tax directly affects individuals' expenditures in the high-income group. The perceptions of individuals with high general tax awareness and those who expect an update in tariffs every year have positive attitudes about the excise tax. The perceptions of those who think that the scope of the excise tax should be narrowed towards the excise tax are negative. Besides, the positive perceptions of excise tax by individuals who consume harmful products more frequently and those who think that the excise tax on harmful products should be raised support that the excise tax is an externality tax.

Keywords

• Tax Perception
• Tax Awareness
• Excise Tax
• Negative Externalities
• Externality Tax

ÖZEL TÜKETİM VERGİSİ DIŞSALLIK VERGİSİ OLARAK ALGILANIYOR MU? TÜRKİYE ÜZERİNE AMPİRİK BİR ARAŞTIRMA

Abstract

Bu çalışma, 2002 yılından beri Türkiye'de uygulanan özel tüketim vergisine yönelik bireylerin algı ve tutumları ile özel tüketim vergisinin bir dışsallık vergisi olarak kabul edilip edilmediğini araştırmayı amaçlamaktadır. Türkiye genelinde, 1304 kişiden on-line ve yüz yüze anket yöntemi kullanılarak elde edilen veriler, regresyon modelleri oluşturularak analiz edilmiştir. Araştırmanın sonuçları, özel tüketim vergisinin yüksek gelir grubundaki kişilerin harcamalarını doğrudan etkilediğini göstermektedir. Genel vergi bilinci yüksek olan ve tarifelerde her yıl güncelleme bekleyenlerin özel tüketim vergisine ilişkin algıları pozitiftir. Özel tüketim vergisinin kapsamının daraltılması gerektiğini düşünenlerin, özel tüketim vergisine yönelik algıları ise negatiftir. Ayrıca, sağlığa zararlı ürünleri daha sık tüketenler ile sağlığa zararlı ürünler üzerinden alınan özel tüketim vergisinin artırılması gerektiğini düşünenlerin özel tüketim vergisine ilişkin pozitif algıları, özel tüketim vergisinin bir dışsallık vergisi olduğunu desteklemektedir.

Keywords

• Vergi Algısı
• Vergi Bilinci
• Özel Tüketim Vergisi
• Negatif Dışsallıklar
• Dışsallık Vergisi

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