TAXATION IN STRUGGLE WITH OBESITY: IS THAT POSSIBLE IN TURKEY?

Year 2015, , 29 - 46, 30.10.2015

Sevda Akar

https://doi.org/10.15637/jlecon.95

Abstract

The purpose of this study is to deal with the taxation policies applied in the fight against to
obesity. In the study, in addition to definitions, objectives, assignments effects of obesity taxes are also
comprehensively investigated and feasibility in Turkey is evaluated. According to this study, Turkey
should be also assessed feasibility of these obesity taxes in which are implemented in European Union
member countries. At the end of the study, it is suggested that through the obesity tax which is applied
healthy foods can be less and unhealthy foods can be more taxed, individuals can be reduced
unhealthy food consumption and can be selected more healthy foods. 

Keywords

Obesity, Fat Tax, Sugar-Sweetened Beverage Tax, Food Taxation, Turkey

OBEZİTE İLE MÜCADELEDE VERGİLENDİRME: TÜRKİYE’DE MÜMKÜN MÜ?

Abstract

Bu çalışmanın amacı, obezite ile mücadelede uygulanan vergileme politikasını ele almaktır.
Çalışmada son yıllarda gündemde olan obezite vergilerinin tanımı, amaçları, etkileri ayrıntılı bir
şekilde incelenmiş ve Türkiye’de uygulanabilirliği değerlendirilmiştir. Bu makaleye göre; Avrupa
Birliği Üyesi ülkelerde uygulanmaya başlanan bu vergilerin Türkiye’de de uygulanabilirliğinin
değerlendirilmesi gerekmektedir. Çalışma sonunda obezite vergisi adı altında uygulanabilecek bir
vergi ile sağlıklı gıdaların daha az, sağlıksız gıdaların ise daha fazla vergilendirilmesi yoluyla,
bireylerin sağlıksız gıda tüketiminin azaltılabileceği ve daha sağlıklı gıdaları tercih etmelerinin
sağlanabileceği öne sürülmektedir.  

Keywords

Obezite, Yağ Vergileri, Şeker-Şekerli İçecek Vergileri, Gıda Vergilendirmesi, Türkiye

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