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

Year 2015, Volume: 2 Issue: 4, 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

References

• ALEMANNO A., ve CARRENO, I., 2013, “Fat Taxes in Europe – A Legal and Policy Analysis Under EU and WTO Law”, European Food and Feed Law Review, 2/2013, pp. 97-112
• ALLAIS, O.,BERTAILl, P., ve NICHELE, V., 2010, “The Effects of A Fat Tax on French Households’ Purchases: A Nutritional Approach”, American Journal of Agricultural Economics 921, 228–245.
• BUHLER, S., RAINE, K.D., ARANGO, M., ve PELLERIN, S., 2013, “Building a Strategy for Obesity Prevention One Piece at a Time: The Case of Sugar-Sweetened Beverage Taxation”, Canadian Journal of Diabetes, Vol. 37, 97-102.
• CASH, S. B., SUNDING, D. L., ZILBERMAN, D., 2005, “Fat Taxes and Thin Subsidies: Prices, Diet, and Health Outcomes”, Acta Agriculturae Scand Section C,; 2, pp. 167-/174.
• CASH, S. B., ve LACANILAO, R. D., 2007, “Taxing Food to Improve Health: Economic Evidence and Arguments”, Agricultural and Resource Economics Review 36/2 , pp. 174–182.
• CHOUINARD, H., H., DAVIS, D.E., LAFRANCE, J. T., ve PERLOFF, J.M., 2007, “Fat Taxes: Big Money for Small Change”, Forum for Health Economics&Policy, Vol. 10, Issue2.
• EPHA, Europian Public Health Alliance, 2011, “Briefing Paper on Fiscal Measures Applied to Food Policy”, www.epha.org, (Erişim Tarihi: 03.03.2015)
• HARKANEN, T., KOTAKORPI, K.,PIETINEN, P.,PIRTTILA, J.,REINIVUO, H., ve SUONIEMO, I., 2014, “The Welfare Effects of Health-Based Food Tax Policy” Food Policy, Vol. 49, 196–206.
• HUYGHE, E., ve KERCKHOVE, A. V., 2013, “Can Fat Taxes and Package Size Restrictions Stimulate Healthy Food Choices?”, Intern. J. of Research in Marketing 30, pp. 421– 423
• JENSEN, D.J. VE SMED, S., 2013, “The Danısh Tax on Saturated Fat - Short Run Effects on Consumption, Substitution Patterns and Consumer Prices of Fats”, Food Policy, Vol. 42, 18–31.
• JOU, J., ve TECHAKEHAKIJ, W., 2012, “International Application of Sugar-Sweetened Beverage (SSB) Taxation in Obesity Reduction: Factors That May Influence Policy Effectiveness in Country-Specific Contexts”, Health Policy, Vol. 107, 83– 90.
• KATMA DEĞER VERGİSİ KANUNU, (1984), Resmi Gazete, Sayı: 18563
• LEICESTER, A., ve WINDMEIJER, F., 2004, “The Fat Tax: Economic Incentivesto Reduce Obesity”, The Institute For Fiscal Studies, Briefing Note No. 49
• MAL VE HİZMETLERE UYGULANACAK KATMA DEĞER VERGİSİ ORANLARININ TESPİTİNE İLİŞKİN KARAR, (2007), Bakanlar Kurulu Kararı, Resmi Gazete, Sayı: 13033.
• OECD, 2014, “Obesity, Update”, http://www.oecd.org/health/obesity-update.htm
• ÖZEL TÜKETİM VERGİSİ KANUNU, (2002), Resmi Gazete, Sayı: 24783, Cilt : 7.
• POWELL, L. M. ve CHALOUPKA, J. F., (2009), “Food Prices and Obesity: Evidence and Policy Implications for Taxes and Subsidies” The Milbank Quarterly, Vol. 87, No. 1, pp. 229–257.
• POWELL, L. M. ve CHRIQUI, J. F., 2014, “Food Taxes and Subsidies: Evidence and Policies for Obesity Prevention” Ed. John Cawley, The Handbook of the Social Science of Obesity, Oxford University Press.
• SASSI, F., 2010, “Obesity and The Economics of Prevention: Fit Not Fat”, OECD Publications, www.oecd.org/publishing/corrigenda, 1-268.
• SASSI, F., BELLONI, A., ve CAPOBIANCO, C., 2013, “The Role of Fiscal Policies in Health Promotion”, OECD Health Working Papers, No. 66, OECD Publishing. http://dx.doi.org/10.1787/5k3twr94kvzx-en
• T.C. SAĞLIK BAKANLIĞI TÜRKİYE HALK SAĞLIĞI KURUMU, 2013, “Türkiye Sağlıklı Beslenme ve Hareketli Hayat Programı (2014 – 2017)”, Ankara, Sağlık Bakanlığı Yayın No: 773.
• T.C. SAĞLIK BAKANLIĞI ve HACETTEPE ÜNİVERSİTESİ, 2014, “Türkiye Beslenme ve Sağlık Araştırması 2010: Beslenme Durumu ve Alışkanlıklarının Değerlendirilmesi Sonuç Raporu”, Sağlık Bakanlığı Yayın No: 931.
• THOW, A.M., HEYWOOD, P., LEEDER, S., ve BURNS, L., 2010, “The Global Context For Public Health Nutrition Taxation”, Public Health Nutrition: 14(1), 176–186.
• THROW, A.M., JAN, S., LEEDER, S., ve SWINBURN, B., 2010, “The Effect of Fiscal Policy on Diet, Obesity and Chronic Disease: A Systematic Review”, Bull World Health Organ, 88, pp. 609–614, doi:10.2471/BLT.09.070987
• TIFFIN, R., ve ARNOULT, M., 2011, “The Public Health Impacts of A Fat Tax”, European Journal of Clinical Nutrition 65, 427–433.
• TIMMINS, K., 2011, “On With The Pennies, Off With The Pounds? The Use Of Taxation Policies in Obesity Prevention”, Perspectives in Public Health, Royal Society for Public Health, Vol. 131, No. 4 l pp. 155–157.
• TOKATLIOĞLU YILDIZ, M., 2004, Avrupa Birliği’nde Maliye Politikası ve Türkiye Açısından Bir Değerlendirme, Alfa Basım Yayın Dağıtım Ltd.Şti, İstanbul.
• WANG, Y.C., MCPHERSON, K., MARSH, T., GORTMAKER, L.S., ve BROWN, M., 2011, “Health and Economic Burden of The Projected Obesity Trends in The USA and The UK”, www.thelancet.com, Vol 378 August 27, 2011.
• WORLD HEALTH ORGANIZATION, 2014, “Global Status Report on Noncommunicable Diseases 2014: Attaining the nine global noncommunicable diseases targets; a shared responsibility”, World Health Organization.
• WORLD HEALTH ORGANIZATION, 2015, “Obesity and Overweight”, Fact Sheet No: 311.
• http://beslenme.gov.tr/index.php?lang=tr&page=38
• http://www.gib.gov.tr/fileadmin/mevzuatek/otv_oranlari_tum/otv_3_sayili-OpenPage.htm
• http://www.gib.gov.tr/index.php?id=830