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

Year 2018, Volume: 11 Issue: 2, 178 - 194, 25.04.2018
https://doi.org/10.25287/ohuiibf.392519

Abstract










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.

References

  • Alemanno, A., & Ignacio, C. (2013). ‘Fat taxes’ in europe – a legal and policy analysis under eu and wto law. European Food and Feed Law Review, 2, 97-112.
  • Allais, O., Bertail, P., & Nichèle, V. (2009). The effects of a fat tax on french households’ purchases: a nutritional approach. American Journal of Agricultural Economics, 92(1), 228-245.
  • Atunkaynak, B. Z., & Özbek, E. (2006). Obezite: nedenleri ve tedavi seçenekleri. Van Tıp Dergisi, 13(4), 138-142.
  • Anis,A.H., Zhang, W., Bansback, N., Guh, D. P., Amarsi, Z., & Birmingham, C. L. (2010). Obesity and overweight in canada: an updated cost-of-illness study. Obesity Reviews, 11, 31-40.
  • Ayas, I., & Saruç, N.T. (2017). Obezite vergisi ülke uygulamaları. AKÜ İktisadi ve İdari Bilimler Fakültesi Dergisi, 19(2), 69-82.
  • Ayyıldız, Y., & Demirli, Y. (2015). Obezite vergisine ilişkin halkın düşünceleri: türkiye'de bir alan araştırması. Business and Economics Reseach Journal, 6(2), 59-78.
  • Barber, W.D. (1968). Among the most techy articles of civil police: federal taxation and the adoption of the whiskey excise. The William and Mary Quarterly, 25(1), 58-84.
  • Birmingham, C. L., Muller, J. L., Palepu, A., Spinelli, J. J., & Anis, A. H. (1999). The cost of obesity in canada. Canadian Medical Association Journal, 160 (4), 483-488.
  • Brownell, K.D., Farley, T., Walter, C.W., Popkin, B.M., Chaloupka, F.J., Thompson, J.W., & Ludwig, D.S. (2009). The public health and economic benefits of taxing sugar-sweetened beverages. The New England Journal of Medicine, 361(16), 1599-1605.
  • Cecchini, M., & Sassi, F. (2012). Tackling obesity requires efficient government policies. Israel Journal of Health Policy Research, 12, 1-18.
  • Chouinard H.H., Davis, D.E., LaFrance, J.T., & Perloff, J.M. (2005). Effects of a Fat Tax on Dairy Products. University of California at Berkeley CUDARE Working Paper No.1007, California.
  • Cummings, J. (2010). Obesity and unhealthy consumption: the public-policy case for placing a federal sin tax on sugary beverages. Seattle University Law Review, 34(1), 273-298.
  • Edizdoğan, N.,& Çelikkaya, A. (2012). Vergilerin Ekonomik Analizi (2. Basım). Bursa: Dora Yayıncılık.
  • Çukur, A., & Arıtı Erdem, İ. (2017). Obezite vergilerinin obezite ile mücadelede yeri: türkiye için bir değerlendirme. Sayıştay Dergisi, 106, 121-146.
  • Galizzi, M.M. (2012). Label, nudge or tax? a review of health policies for risky behaviours. Journal of Public Health Research, 1(5), 14-21.
  • GAZT (2017). اللائحة التنفيذية لنظام الضريبة الانتقائية الصادرة بموجب قرار مجلس الإدارة رقم 9-1-2017 وتاريخ 5/9/1438هـ ( 09.01.2017 tarihli ve 5/9/1438 Sayılı Yönetim Kurulu Kararı ile Getirilen Mevcut Vergi Sisteminin Düzenlenmesi Hakkında Yönetmelik), https://www.gazt.gov.sa/dzit_logon/MenuItems.jsp?menu_id=/irj/go/km/docs/documents/PortalContent/DZIT_News/TOP/News_11062017_AR.htm l&ume.logon.locale=ar&news=X., (Erişim Tarihi: 13.06.2017).
  • Gergerlioğlu, U. (2014). Davranışları etkilemeye yönelik özel tüketim vergilerinin tutum ve davranışlar üzerindeki etkilerinin ampirik analizi (istanbul ili örneği). Yayınlanmamış Doktora tezi, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul, Turkey.
  • Jensen, J.D., & Smed, S. (2007). Cost-effective design of economic instruments in nutrition policy. International Journal of Behavioral Nutrition and Physical Activity.4 (10), 1-12.
  • Jensen, J.D., & Smed, S. (2012). The Danish Tax on Saturated Fat:Short Run Effects on Consumption and Consumer Prices of Fats. FOI Working Paper No:2012 / 14, Frederiksberg Denmark.
  • Hojjat, T.A. (2015). The economic analysis of obesity. Review of Business and Finance Studies,6(1), 81-98.
  • Hughes, R.G. (2003). Diet, Food Supply and Obesity in The Pasific. Geneva: World Health Organization Publications.
  • Leicester, A., & Windmeijer, F. (2004). The fat tax: economic ıncentives to reduce obesity. The Institute For Fiscal Studies Briefing Note No. 49, UK.
  • Moodie, M., Sheppard, L., Sacks, G., Keating, C., & Flego, A. (2013). Cost-effectiveness of fiscal policies to prevent obesity. Current Obesity Report, 2, 211-224.
  • Mytton, O., Alastair, G., Mike, R.& Rutter, H.(2007). Could targeted food taxes ımprove health?. J Epidemiol Community Health, 61, 689-694.
  • Ministère de L'économie (2016). Overview of the French Tax System, Dırectıon Générale Des Fınances Publıques (Publıc Fınances Dırectorate General) Tax polıcy dırectorate – bureau a – , https://www.impots.gouv.fr/portail/files/media/1_metier/5_international/french_tax_system.pdf, (Erişim Tarihi: 05.01.2018).
  • Ng, M., Fleming, T., Robinson, M., et al. (2014). Global, regional, and national prevalence of overweight and obesity in children and adults during 1980-2013: a systematic analysis for the global burden of disease study 2013. Lancet, 384(9945), 766-781.
  • OECD (2017). Obesity Update 2017, http://www.oecd.org/health/health-systems/Obesity-Update-2017.pdf, (Erişim Tarihi: 27.05.2017).
  • Oliver, A., & Uber, P. (2014). Nudging the obese: a uk–us consideration. Health Economics, Policy and Law, 9(3), 329-342.
  • Rosin, O. (2008). The economic causes of obesity: a survey. Journal of Economic Surveys, 22(4), 617-647.
  • Sacks, G., Veerman, J.L., Moodie, M., & Swinburn, B. (2011). ‘Traffic-light’ nutrition labelling and ‘junk-food’ tax: a modelled comparison of cost-effectiveness for obesity prevention. International Journal of Obesity, 35, 1001–1009.
  • Saruç, N.T. (2015). Obezite ekonomisi. Ankara: Seçkin Yayıncılık.
  • Sassi, F. (2010). Obesity and the economics of prevention: fit not fat. Paris: OECD Publishing.
  • Senauer, B.& Gemma, M., (2006). Why is the obesity rate so low in japan and high in the u.s.? some possible economic explanations. The Food Industry Center University of Minnesota, Minnesota.
  • Shughart, W.F. (1997). Taxing choice: the predatory politics of fiscal discrimination. USA: Transaction Publishers.
  • Smith, A. (1776). The Wealth of Nations, Pennsylvania: The Pennsylvania State University An Electronic Classics Series Publication.
  • T.C. Sağlık Bakanlığı (2011). Türkiye’de Bulaşıcı Olmayan Hastalıklar ve Risk Faktörleri ile Mücadele Politikaları (Ed: Erkoç, Yasin ve Nazan Yardım), Ankara.: Sağlık Bakanlığı Yayın No: 809. T.C. Sağlık Bakanlığı (2013). Türkiye Sağlıklı Beslenme ve Hareketli Hayat Programı (2014-2017), T.C. Sağlık Bakanlığı Halk Sağlığı Kurumu, Ankara: Sağlık Bakanlığı Yayınları No. 773.
  • T.C. Sağlık Bakanlığı (2017). Obezite Nasıl Saptanır, T.C. Sağlık Bakanlığı Halk Sağlığı Kurumu, Obezite, Diyabet ve Metabolik Hastalıklar Daire Başkanlığı, http://beslenme.gov.tr/index.php?lang=tr&page=43, (Erişim Tarihi: 03.06.2017).
  • Tachau, M.K.B. (1982). The whiskey rebellion in kentucky: a forgotten episode of civil disobedience. Journal of the Early Republic, 2(3), 239-259.
  • Talbot, L., & Pienaar, S. (2012). Fat tax as an alternative tax in south africa. International Business & Economics Research Journal, 11(12), 1281-1288.
  • Thaler, R.H., & Sunstein, C.R. (2013). Dürtme (Nudge). Çeviren: E. Günsel. Birinci Baskı. İstanbul:Pegasus Yayınları.
  • Thow, A.M., Heywood, P., Leeder, S., & Burns, L. (2010). The global context for public health nutrition taxation. Public Health Nutrition, 14(1), 176-186.
  • Timmins, K. (2011). On with the pennies, off with the pounds? the use of taxation policies in obesity prevention. Perspectives in Public Health, 131(4), 155-157.
  • TÜİK (2015). Basın Odası Haberleri, http://www.tuik.gov.tr/basinOdasi/haberler/2015_58_20151008.pdf, (Erişim Tarihi: 16.05.2017).
  • Waters, H., & DeVol, R. (2014). Weighing Down America: The Health and Economic Impact of Obesity, Santa Monica: Milken Institute Publishing.
  • WHO (2013). Global Action Plan for The Prevention and Control of Noncommunicable Diseases 2013-2020, http://apps.who.int/iris/bitstream/10665/94384/1/9789241506236_eng.pdf?ua=1 (Erişim Tarihi: 24.01.2018).
  • WHO (2015). Fiscal Policies for Diet and Prevention of Noncommunicable Diseases, http://apps.who.int/iris/bitstream/10665/250131/1/9789241511247-eng.pdf?ua=1 (Erişim Tarihi: 16.01.2018).
  • WHO (2017). Obesity and Owerweight, http://www.who.int/mediacentre/factsheets/fs311/en/, (Erişim Tarihi: 13.05.2017).
  • Withrow, D., & Alter, D. A. (2011). The economic burden of obesity worldwide: a systematic review of the direct costs of obesity. Obesity Reviews, 12, 131-141.
  • Yaniv, G., Rosin, O., & Tobol, Y. (2009). Junk-food, home cooking, physical activity and obesity: the effect of the fat tax and the thin subsidy. Journal of Public Economics, 93, 823-830. Yavan, S., & Sarı, E. (2015). Yeni bir maliye politikası aracı olarak “obezite vergisi” ve örnek ülke uygulamaları. Finans Politik & Ekonomik Yorumlar, 52(606), 89-102.
  • Zimmet, P. (1979). Epidemiology of diabetes and ıts macrovascular manifestations in pacific populations: the medical effects of social progress. Diabates Care, 2(2), 144-153.

Obezite Vergisi ve Türk Vergi Sisteminde Obeziteye Yönelik Uygulamalar

Year 2018, Volume: 11 Issue: 2, 178 - 194, 25.04.2018
https://doi.org/10.25287/ohuiibf.392519

Abstract

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. 

References

  • Alemanno, A., & Ignacio, C. (2013). ‘Fat taxes’ in europe – a legal and policy analysis under eu and wto law. European Food and Feed Law Review, 2, 97-112.
  • Allais, O., Bertail, P., & Nichèle, V. (2009). The effects of a fat tax on french households’ purchases: a nutritional approach. American Journal of Agricultural Economics, 92(1), 228-245.
  • Atunkaynak, B. Z., & Özbek, E. (2006). Obezite: nedenleri ve tedavi seçenekleri. Van Tıp Dergisi, 13(4), 138-142.
  • Anis,A.H., Zhang, W., Bansback, N., Guh, D. P., Amarsi, Z., & Birmingham, C. L. (2010). Obesity and overweight in canada: an updated cost-of-illness study. Obesity Reviews, 11, 31-40.
  • Ayas, I., & Saruç, N.T. (2017). Obezite vergisi ülke uygulamaları. AKÜ İktisadi ve İdari Bilimler Fakültesi Dergisi, 19(2), 69-82.
  • Ayyıldız, Y., & Demirli, Y. (2015). Obezite vergisine ilişkin halkın düşünceleri: türkiye'de bir alan araştırması. Business and Economics Reseach Journal, 6(2), 59-78.
  • Barber, W.D. (1968). Among the most techy articles of civil police: federal taxation and the adoption of the whiskey excise. The William and Mary Quarterly, 25(1), 58-84.
  • Birmingham, C. L., Muller, J. L., Palepu, A., Spinelli, J. J., & Anis, A. H. (1999). The cost of obesity in canada. Canadian Medical Association Journal, 160 (4), 483-488.
  • Brownell, K.D., Farley, T., Walter, C.W., Popkin, B.M., Chaloupka, F.J., Thompson, J.W., & Ludwig, D.S. (2009). The public health and economic benefits of taxing sugar-sweetened beverages. The New England Journal of Medicine, 361(16), 1599-1605.
  • Cecchini, M., & Sassi, F. (2012). Tackling obesity requires efficient government policies. Israel Journal of Health Policy Research, 12, 1-18.
  • Chouinard H.H., Davis, D.E., LaFrance, J.T., & Perloff, J.M. (2005). Effects of a Fat Tax on Dairy Products. University of California at Berkeley CUDARE Working Paper No.1007, California.
  • Cummings, J. (2010). Obesity and unhealthy consumption: the public-policy case for placing a federal sin tax on sugary beverages. Seattle University Law Review, 34(1), 273-298.
  • Edizdoğan, N.,& Çelikkaya, A. (2012). Vergilerin Ekonomik Analizi (2. Basım). Bursa: Dora Yayıncılık.
  • Çukur, A., & Arıtı Erdem, İ. (2017). Obezite vergilerinin obezite ile mücadelede yeri: türkiye için bir değerlendirme. Sayıştay Dergisi, 106, 121-146.
  • Galizzi, M.M. (2012). Label, nudge or tax? a review of health policies for risky behaviours. Journal of Public Health Research, 1(5), 14-21.
  • GAZT (2017). اللائحة التنفيذية لنظام الضريبة الانتقائية الصادرة بموجب قرار مجلس الإدارة رقم 9-1-2017 وتاريخ 5/9/1438هـ ( 09.01.2017 tarihli ve 5/9/1438 Sayılı Yönetim Kurulu Kararı ile Getirilen Mevcut Vergi Sisteminin Düzenlenmesi Hakkında Yönetmelik), https://www.gazt.gov.sa/dzit_logon/MenuItems.jsp?menu_id=/irj/go/km/docs/documents/PortalContent/DZIT_News/TOP/News_11062017_AR.htm l&ume.logon.locale=ar&news=X., (Erişim Tarihi: 13.06.2017).
  • Gergerlioğlu, U. (2014). Davranışları etkilemeye yönelik özel tüketim vergilerinin tutum ve davranışlar üzerindeki etkilerinin ampirik analizi (istanbul ili örneği). Yayınlanmamış Doktora tezi, İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, İstanbul, Turkey.
  • Jensen, J.D., & Smed, S. (2007). Cost-effective design of economic instruments in nutrition policy. International Journal of Behavioral Nutrition and Physical Activity.4 (10), 1-12.
  • Jensen, J.D., & Smed, S. (2012). The Danish Tax on Saturated Fat:Short Run Effects on Consumption and Consumer Prices of Fats. FOI Working Paper No:2012 / 14, Frederiksberg Denmark.
  • Hojjat, T.A. (2015). The economic analysis of obesity. Review of Business and Finance Studies,6(1), 81-98.
  • Hughes, R.G. (2003). Diet, Food Supply and Obesity in The Pasific. Geneva: World Health Organization Publications.
  • Leicester, A., & Windmeijer, F. (2004). The fat tax: economic ıncentives to reduce obesity. The Institute For Fiscal Studies Briefing Note No. 49, UK.
  • Moodie, M., Sheppard, L., Sacks, G., Keating, C., & Flego, A. (2013). Cost-effectiveness of fiscal policies to prevent obesity. Current Obesity Report, 2, 211-224.
  • Mytton, O., Alastair, G., Mike, R.& Rutter, H.(2007). Could targeted food taxes ımprove health?. J Epidemiol Community Health, 61, 689-694.
  • Ministère de L'économie (2016). Overview of the French Tax System, Dırectıon Générale Des Fınances Publıques (Publıc Fınances Dırectorate General) Tax polıcy dırectorate – bureau a – , https://www.impots.gouv.fr/portail/files/media/1_metier/5_international/french_tax_system.pdf, (Erişim Tarihi: 05.01.2018).
  • Ng, M., Fleming, T., Robinson, M., et al. (2014). Global, regional, and national prevalence of overweight and obesity in children and adults during 1980-2013: a systematic analysis for the global burden of disease study 2013. Lancet, 384(9945), 766-781.
  • OECD (2017). Obesity Update 2017, http://www.oecd.org/health/health-systems/Obesity-Update-2017.pdf, (Erişim Tarihi: 27.05.2017).
  • Oliver, A., & Uber, P. (2014). Nudging the obese: a uk–us consideration. Health Economics, Policy and Law, 9(3), 329-342.
  • Rosin, O. (2008). The economic causes of obesity: a survey. Journal of Economic Surveys, 22(4), 617-647.
  • Sacks, G., Veerman, J.L., Moodie, M., & Swinburn, B. (2011). ‘Traffic-light’ nutrition labelling and ‘junk-food’ tax: a modelled comparison of cost-effectiveness for obesity prevention. International Journal of Obesity, 35, 1001–1009.
  • Saruç, N.T. (2015). Obezite ekonomisi. Ankara: Seçkin Yayıncılık.
  • Sassi, F. (2010). Obesity and the economics of prevention: fit not fat. Paris: OECD Publishing.
  • Senauer, B.& Gemma, M., (2006). Why is the obesity rate so low in japan and high in the u.s.? some possible economic explanations. The Food Industry Center University of Minnesota, Minnesota.
  • Shughart, W.F. (1997). Taxing choice: the predatory politics of fiscal discrimination. USA: Transaction Publishers.
  • Smith, A. (1776). The Wealth of Nations, Pennsylvania: The Pennsylvania State University An Electronic Classics Series Publication.
  • T.C. Sağlık Bakanlığı (2011). Türkiye’de Bulaşıcı Olmayan Hastalıklar ve Risk Faktörleri ile Mücadele Politikaları (Ed: Erkoç, Yasin ve Nazan Yardım), Ankara.: Sağlık Bakanlığı Yayın No: 809. T.C. Sağlık Bakanlığı (2013). Türkiye Sağlıklı Beslenme ve Hareketli Hayat Programı (2014-2017), T.C. Sağlık Bakanlığı Halk Sağlığı Kurumu, Ankara: Sağlık Bakanlığı Yayınları No. 773.
  • T.C. Sağlık Bakanlığı (2017). Obezite Nasıl Saptanır, T.C. Sağlık Bakanlığı Halk Sağlığı Kurumu, Obezite, Diyabet ve Metabolik Hastalıklar Daire Başkanlığı, http://beslenme.gov.tr/index.php?lang=tr&page=43, (Erişim Tarihi: 03.06.2017).
  • Tachau, M.K.B. (1982). The whiskey rebellion in kentucky: a forgotten episode of civil disobedience. Journal of the Early Republic, 2(3), 239-259.
  • Talbot, L., & Pienaar, S. (2012). Fat tax as an alternative tax in south africa. International Business & Economics Research Journal, 11(12), 1281-1288.
  • Thaler, R.H., & Sunstein, C.R. (2013). Dürtme (Nudge). Çeviren: E. Günsel. Birinci Baskı. İstanbul:Pegasus Yayınları.
  • Thow, A.M., Heywood, P., Leeder, S., & Burns, L. (2010). The global context for public health nutrition taxation. Public Health Nutrition, 14(1), 176-186.
  • Timmins, K. (2011). On with the pennies, off with the pounds? the use of taxation policies in obesity prevention. Perspectives in Public Health, 131(4), 155-157.
  • TÜİK (2015). Basın Odası Haberleri, http://www.tuik.gov.tr/basinOdasi/haberler/2015_58_20151008.pdf, (Erişim Tarihi: 16.05.2017).
  • Waters, H., & DeVol, R. (2014). Weighing Down America: The Health and Economic Impact of Obesity, Santa Monica: Milken Institute Publishing.
  • WHO (2013). Global Action Plan for The Prevention and Control of Noncommunicable Diseases 2013-2020, http://apps.who.int/iris/bitstream/10665/94384/1/9789241506236_eng.pdf?ua=1 (Erişim Tarihi: 24.01.2018).
  • WHO (2015). Fiscal Policies for Diet and Prevention of Noncommunicable Diseases, http://apps.who.int/iris/bitstream/10665/250131/1/9789241511247-eng.pdf?ua=1 (Erişim Tarihi: 16.01.2018).
  • WHO (2017). Obesity and Owerweight, http://www.who.int/mediacentre/factsheets/fs311/en/, (Erişim Tarihi: 13.05.2017).
  • Withrow, D., & Alter, D. A. (2011). The economic burden of obesity worldwide: a systematic review of the direct costs of obesity. Obesity Reviews, 12, 131-141.
  • Yaniv, G., Rosin, O., & Tobol, Y. (2009). Junk-food, home cooking, physical activity and obesity: the effect of the fat tax and the thin subsidy. Journal of Public Economics, 93, 823-830. Yavan, S., & Sarı, E. (2015). Yeni bir maliye politikası aracı olarak “obezite vergisi” ve örnek ülke uygulamaları. Finans Politik & Ekonomik Yorumlar, 52(606), 89-102.
  • Zimmet, P. (1979). Epidemiology of diabetes and ıts macrovascular manifestations in pacific populations: the medical effects of social progress. Diabates Care, 2(2), 144-153.
There are 50 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Onur Eroğlu 0000-0002-0387-9431

Caner Koyuncu This is me

Publication Date April 25, 2018
Submission Date February 9, 2018
Acceptance Date April 20, 2018
Published in Issue Year 2018 Volume: 11 Issue: 2

Cite

APA Eroğlu, O., & Koyuncu, C. (2018). Obezite Vergisi ve Türk Vergi Sisteminde Obeziteye Yönelik Uygulamalar. Ömer Halisdemir Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 11(2), 178-194. https://doi.org/10.25287/ohuiibf.392519

Cited By

PİYASA BAŞARISIZLIĞI ÖRNEĞİ OLARAK OBEZİTE VE KAMUSAL ÇÖZÜMLEMELER
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Melek AKDOĞAN-GEDİK
https://doi.org/10.35379/cusosbil.779000

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