Is It Possible to Reduce Cigarette Consumption by Taxes? A Comparison Between Turkey and The European Union

Year 2022, , 55 - 70, 28.04.2022

Ayşe Nil Tosun , Nazmiye Tekdemir

https://doi.org/10.17233/sosyoekonomi.2022.02.04

Abstract

This study investigates whether tax structures are significant determinants of cigarette consumption patterns. The study analysed the tax burden on cigarettes in Turkey, and the tax rates were compared with the European Union (EU) countries. Then, it compares smoking trends in Turkey and EU countries. In the study, data from the statistical office of the European Union and the official institutions of Turkey were used. This study concludes that, in contrast to EU countries, ad valorem taxes in Turkey have a larger share than specific taxes. In addition, taxes on cigarettes have a deterrent effect in EU countries but not in Turkey. Thus, taxation techniques may be as important as tax rates in changing consumer preferences.

Keywords

Tax Burdens on Cigarettes, Cigarette Consumption, Comparative Tax Systems

Sigara Tüketimini Vergiler ile Azaltmak Mümkün Mü? Türkiye ve Avrupa Birliği Arasında Bir Karşılaştırma

Abstract

Bu çalışma, vergi yapılarının sigara tüketim kalıpları üzerinde önemli bir belirleyiciliği olup olmadığını sorgulamaktadır. Çalışmada ilk olarak Türkiye’de sigara üzerindeki vergi yükü analiz edilmiş ve vergi oranları Avrupa Birliği ülkeleri ile karşılaştırılmıştır. Daha sonra Türkiye ve AB ülkelerindeki sigara içme eğilimlerini karşılaştırmaktadır. Çalışmada Avrupa Birliği istatistik ofisinden ve Türkiye'nin resmî kurumlarından alınan veriler kullanılmıştır. Bu çalışma, AB ülkelerinin aksine Türkiye'de nispi vergilerin spesifik vergilerden daha büyük bir paya sahip olduğu sonucuna varmaktadır. Ayrıca sigara üzerindeki vergilerinin, AB ülkelerinde caydırıcı bir etki yaratmasına karşın Türkiye'de böyle bir etkinin olmadığı görülmektedir. Dolayısıyla değişen tüketici tercihlerinde vergi oranları kadar vergilendirme teknikleri de önemli olabilmektedir.

Keywords

Sigara Üzerindeki Vergi Yükü, Sigara Tüketimi, Karşılaştırmalı Vergi Sistemleri

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