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Türkiye’de Obezite Vergisinin Uygulanabilirliği Üzerine Nitel Bir Analiz

Year 2019, , 78 - 99, 26.12.2019
https://doi.org/10.25069/spmj.645439

Abstract

Obezite
vücutta sağlığı bozacak kadar aşırı yağ birikmesi anlamına gelmektedir.
Bulaşıcı bir hastalık olmamasına karşın obezite oranı hızla artmaktadır.
Obezite, sadece fazla kilo sorunu olmayıp ciddi ekonomik ve sosyal sonuçları
olan toplumsal bir problemdir. Obeziteyle mücadelede birçok gelişmiş ülkede
hükümetler çeşitli politikalar uygulamaktadır. Bunları; bilinçlendirme
kampanyaları, mobil uygulamalar, gıda etiketlerinde düzenleme, kısıtlamalar ve
yasaklar, obezite vergisi şeklinde sıralamak mümkündür. Çalışmanın amacı
Türkiye’de obeziteyle mücadelede kullanılması planlanan obezite vergisine karşı
bireylerin düşüncelerini araştırmaktır. Nitel araştırma desenlerinden Gömülü
Teori yaklaşımının izlendiği çalışmada, Zonguldak’ta farklı meslek gruplarından
insanlarla görüşmeler gerçekleştirilmiştir. Katılımcılar obezite vergisine
karşı tam anlamıyla olumsuz bir tavır sergilememekte ve uygulanacak olan vergi
politikasının obeziteyi azaltacağını düşünmektedir. Ayrıca uygulamaya konulacak
olan obezite vergisinin obeziteyle mücadelede tek başına etkili ol(a)mayacağı
ve diğer politikalarla desteklenmesi gerektiği sonucuna ulaşılmıştır.  

References

  • Akkaya, Şahin; Gergerlioğlu, Ufuk (2017), “Obezite Vergilerine İlişkin Tutumların Analizi: İstanbul İli Örneği”, Marmara İktisat Dergisi, Cilt, 1, Sayı, 2 ss: 119-154
  • Alemanno A., ; 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
  • Ayas, Işıl; Saruç, Naci Tolga (2017), “Obezite Vergisi Ülke Uygulamalari” Journal of Economics & Administrative Sciences/Afyon Kocatepe Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, Cilt, 19 Sayı, 2, ss, 69-82
  • Ayyıldız, Yaşar; Demirli Yunus (2015), “Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması”, Business and Economics Research Journal, Sayı6 6, Numara,2 ss, 59-78Barber, Sarah (2017), “The Soft Drinks Indusrty Levy”, House of Commons Library, Briefing Paper No. 7876.
  • Briggs, Adam D. M.; Mytton Oliver T.; Scarborough Peter (2017), “Health Impact Assessment of the UK Soft Drinks Industry Levy: A Comparative Risk Assessment Modelling Study”, The Lancet Public Health, 2(1), e15-e22.
  • Brio, A. (2015), “Did the junk food tax make the Hungarians eat healthier?” Food Policy, Volume 54, July, ss, 107-115.
  • Brownell, Kelly D. (1994), “Get Slim with Higher Taxes” (Editorial), NY Times. December 15, A29.
  • Cavagnaro, S. (2015), “Taxation, Fat Tax. In K. Albala (Eds.), The Sage Encyclopedia of Food Issues” pp.1353-1356
  • Cavaliere, Alessia; Alessandro Banterle (2008), “Economic Factors Affecting Obesity: An Application in Italy”, In International Congress, August (pp.26-29).
  • Cawley, J., (2011), “The Economics of Obesity, Cawley, J. (Ed.), The Oxford Handbook of the Socila Science of Obesity, Oxford University Press., no 25, ss,101-157
  • Chısholm, R.; Mccarty, M., (1978), “ Prıncıples Of Economıcs, Scott, Foresman and Company. Glenview, IL, 25- 187
  • Cornelsen, Laura; Rosemary Green; Alan Dangour; Richard Smith (2014), “Why Fat Taxes Won’t Make Us Thin”, Journal of Public Health, 37(1), ss. 18-23.
  • Cox, Sarah (2016), “Sugary Drinks Taxation”, University of Connecticut, School of Law, Law Library Blog, https://blog.law.uconn.edu/blog/sugary-drinkstaxation (31.06.2019).
  • Da Câmara, Francisco S.; Diogo Pinto (2017); “2017 Budget: The Backdrop, The Road Ahead, and Beyond”, Tax Notes International, 85(1), ss, 63-65.
  • Donahue, Tara (2005), “Obesity: Your Problem Or Mine?: Using A Fatty Food Tax to Fight the Obesity Epidemic, Doctoral dissertation, University of Oregon
  • DSÖ (2016), “Obesity and Overweight - Fact Sheet”, http://www.who.int/ mediacentre /facts heets/fs311/en/ (10.04.2019).
  • Engber, D., (2009), “Let them drink water! What a fat tax really means for America” <www. s l a t e . c om/ a r t i c l e s / h e a l t h _ a n d _ s c i e n c e / s c i e n c e / 2 0 0 9 / 0 9 /let_them_drink_water.html>, (27.05.2019).
  • Fitzgerald, Cormac (2016), “It’s Official: Ireland is Getting A Sugar Tax (But Not For A Few Years)”, The Journal, http://www.thejournal.ie/sugar-tax-2- 3020822-Oct2016/ (31.03.20179.
  • Gezgin, Talha (2017), Obezite Vergisinin Toplumsal Kabul Edilebilirliği, yayımlanmamış Yüksek Lisans Tezi İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı
  • Gordon-Larsen, Penny; Guilkey, David K.; Popkin, Barry M. (2011), “ An Economic Analysis of Community-level Fast Food Prices and Individual-level Fast Food Intake: A Longitudinal Study”, Health & Place, Cilt, 17 Sayı, 6, ss.1235–1241.
  • Gravelle, H.; Ray, R. (2004), Microeconomics, Third Edition. Prentice Hall:Financial Times, England.
  • Gray, N. (2012), “French Authorities Approve Soda Tax Legislation” http://www.foodnavigator.com/Policy/French-authorities-approve-soda-tax-legislation (24.07.2019)
  • Gray, N. (2015), “Finland Set to Scrap Tax on Sweets and Ice Cream”, http://www.foodnavigator.com/Policy/Finland-set-to-scrap-tax-on-sweets-andice cream (28.04.2019).
  • Güler, Ahmet; Halıcıoğlu Mustafa Bülent; Taşğın; Serkan (2015), Sosyal Bilimlerde Nitel Araştırma, Seçkin Yayıncılık, Ankara.
  • Hall, Kevin D.; Sacks, Gary; Swinburn, Boyd A. (2011), “Quantification of The Effect of Energy Imbalance on Bodyweight”, The Lancet, 378(9793), ss.826-837.
  • Kayacık, Cihan ; Cural, Mehmet (2019), “Türkiye’de Obezite Vergisinin Uygulanabilirliği Üzerine Nitel Bir Analiz”, V. Stratejik Kamu Yönetimi Sempozyumu, 10-11 Ekim 2019 İstanbul.
  • Kılıç, Sabiha, Deniz, Aytaç; Çakaröz, K. Müge (2017), “Devletin Obeziteyle Mücadele Politikalarının Etki Düzeylerinin Nörogörüntüleme Yöntemiyle Değerlendirilmesine Yönelik Deneysel Bir Çalışma”, Finans politik ve Ekonomik Yorumlar Dergisi, Cilt: 54, Sayı 629 ss. 51-62
  • Lin, Biing H.; Travis A. Smith; Jonq, Y. Lee; Kevin, D. Hall (2011), “Measuring Weight Outcomes for Obesity Intervention Strategies: The Case of A Sugar- Sweetened Beverage Tax”, Economics & Human Biology, cilt. 9 sayı.4, ss. 329-341.
  • Long, Michael W.; Steven L. Gortmaker; Wang, Y. Claire (2015), “Cost Effectiveness of A Sugar-Sweetened Beverage Excise Tax in the US”, American Journal of Preventive Medicine, 49(1), ss. 112-123.
  • Maliye Bakanlığı Avrupa Birliği ve Dış İlişkiler Dairesi Başkanlığı, Özel Gündem Raporu,<http://www.abmaliye.gov.tr/ABDIDyüzde20Raporlar/yüzdeC3yüzde96zelyüzde20GyüzdeC3yüzdeBCndem/Obezite yüzde20Vergisi.pdf>, (10.06.2019).
  • Mytton, O.; Clarke, D.; Rayner, M., (2012), Taxing unhealthy food and drinks to improve
  • 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.
  • Novick, J., (2008), A solution to obesity?. National Health Association. <http:// www.healthsciences.org/index.php?option=com_content&article&id=382:-a-solutionto-obesity-&catid=102:jeff-nevicks-blog&Itemid=267>,(30.05.2014).
  • OECD (2012), Obesity Update http://www.oecd.org/health/49716427.pdf (22.08.2016)
  • OECD (2014), Obesity Update, OECD Publishing, Paris June http://www.oecd.org/health/Obesity-Update- 2014.pdf (02.03.2019)
  • OECD (2014b); Obesity update. <http://www.oecd.org/els/health-systems/Obesity-Update-2014.pdf>, (05.06.2019).
  • OECD update (2017), http://www.oecd.org/els/health-systems/Obesity-Update-2017.pdf
  • Peters, L. H., (1925), “Shall we tax the fat?, Diet and health. Massillion (OH) Evening Independent”, pg. 7, col. 4,
  • Petkantchin, V. (2013), “Nutrition Takes: The Costs of Denmark’s Fat Tax Institut Economioue Molinari” http://www.institutmolinari.org/IMG/pdf/note0513_en.pdf ( 22.07.2019)
  • Popik, B., (2009), “ Fat tax” <http://www.barrypopik.com/index.php/ new_york_city/entry/ fat_tax>, (05.06.2019).
  • Punch (1852), Punch, or the London Charivari. (Ed.) Mark Lemon, vol. 22,
  • PwC (2015), “Weighing the Cost Obesity: A Case For Action” http://www. pwc.com.au/pdf/weighing-the-cost-of-obesity-final.pdf (14.03.2019).
  • Repo, P., (2012), Revenues from Tax on Sweets Exceeded all Expectations, http://article.wn.com/view/2012/08/10/Revenues_from_tax_on_sweets_exceeded_all_expectations/ (28.04.2019).
  • Sağlık Bakanlığı (2011), Turkiye Sağlıklı Beslenme ve Hareketli Hayat Rogramı (2010-2014) (2. Baskı). Ankara: TC Sağlık Bakanlığı Temel Sağlık Hizmetleri Genel Müdürlüğü, Yayın No: 773.
  • Sağlık Bakanlığı., (2012), Sağlık İstatistikleri Yıllığı 2011. Ankara: TC Sağlık Bakanlığı Yayın No: 885.
  • Sağlık Bakanlığı., (2013), Turkiye Sağlıklı Beslenme Ve Hareketli Hayat Programı (2013-2017) (3. Basım). Ankara: TC Sağlık Bakanlığı Temel Sağlık Hizmetleri Genel Müdürlüğü, Yayın No: 773.
  • Sandalcı, Ulvi; Tuncer, Güner (2019), “Obezite Vergisinin Kabul Edilebilirliğine İlişkin Yapısal Eşitlik Modeli Analizi”, Sayıştay Dergisi, Sayı. 113, ss. 71-102.
  • Saruç, Naci Tolga (2015), Obezite Ekonomisi ve Obezite ile Mücadelede Kamu Politikaları, Seçkin Yayıncılık, Ankara
  • Schaufele, B.; David, S.; Pamela, L., (2009), Primer on Fat Taxes and Thin Subsidies: A Graphical Analysis. Ivey Business School, Western University, Canada
  • Sheu, Wendy (2006), “The Evolution of the Modern Snack Tax Bill: From World War I to the War Against Obesity”, 21, (Third Year Paper) (on file with the Harvard Law School Library, http://nrs.harvard.edu/urn-3:HUL. InstRepos:8846753 (31.03.2019).
  • Snowdon, C. (2013), “The Proof of The Pudding”, IEA Current Controversies Paper. No.42. Erişim Tarihi: (22.06.2019)
  • Taxpayers’union (2015), “Fizzed Out: Why a Sugar Tax Won’t Curb Obesity”, http://anprac.org.mx/CIDFiles/4/Riddiford2015.pdf. (11.06.2019)
  • 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.
  • Tuncer, Güner; Sandalcı, Ulvi (2018), “Obezite Vergisi Algısını Belirleyen Faktörlerin Analizine Yönelik Bir Uygulama”, Uluslararası Politik, Ekonomik ve Sosyal Araştırmalar Kongresi, Sayı. 2, ss. 159-169
  • Turunc, S., (2014), Obezite vergisi sıkı maliye politikalarının bir aracı olabilir mi?. Ankara
  • Watson, L. (2011). France Approves Fat Tax on Sugary Drinks Such As Coca-Cola and Fanta. http://www.dailymail.co.uk/news/article-2079796/Franceapproves-fat-tax-sugary drinks-Coca-Cola-Fanta.html MailOnline (24.07.2019)
  • World Cancer Research Fund International (2016), “Use Economic Tools To Address Food Affordability and Purchase Incentives”, Nourishing Framework, http://www.wcrf.org/ int/policy/nourishing-framework (14.04.2019).

A Qualitative Analysis of Obesity Tax Applicability in Turkey

Year 2019, , 78 - 99, 26.12.2019
https://doi.org/10.25069/spmj.645439

Abstract



Obesity means the
accumulation of excess fat in the body that is harmful to health. Although it
is not an infectious disease, the rate of obesity increases rapidly. Obesity is
not only a problem of excess weight but a social problem with serious economic
and social consequences. In many developed countries, governments implement
various policies to combat obesity. These; awareness campaigns, mobile
applications, regulation of food labels, restrictions and prohibitions, obesity
tax. The purpose of use in combating obesity study was to investigate the ideas
of individuals in Turkey against obesity tax planned. In the study, which
follows the Embedded Theory approach, one of the qualitative research designs,
interviews were conducted with people from different occupational groups in
Zonguldak. The participants do not show a negative attitude towards obesity tax
and think that the tax policy to be applied will decrease obesity. In addition,
it has been concluded that the obesity tax that will be put into practice will
not be effective (a) alone in the fight against obesity and should be supported
by other policies.



References

  • Akkaya, Şahin; Gergerlioğlu, Ufuk (2017), “Obezite Vergilerine İlişkin Tutumların Analizi: İstanbul İli Örneği”, Marmara İktisat Dergisi, Cilt, 1, Sayı, 2 ss: 119-154
  • Alemanno A., ; 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
  • Ayas, Işıl; Saruç, Naci Tolga (2017), “Obezite Vergisi Ülke Uygulamalari” Journal of Economics & Administrative Sciences/Afyon Kocatepe Üniversitesi Iktisadi ve Idari Bilimler Fakültesi Dergisi, Cilt, 19 Sayı, 2, ss, 69-82
  • Ayyıldız, Yaşar; Demirli Yunus (2015), “Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması”, Business and Economics Research Journal, Sayı6 6, Numara,2 ss, 59-78Barber, Sarah (2017), “The Soft Drinks Indusrty Levy”, House of Commons Library, Briefing Paper No. 7876.
  • Briggs, Adam D. M.; Mytton Oliver T.; Scarborough Peter (2017), “Health Impact Assessment of the UK Soft Drinks Industry Levy: A Comparative Risk Assessment Modelling Study”, The Lancet Public Health, 2(1), e15-e22.
  • Brio, A. (2015), “Did the junk food tax make the Hungarians eat healthier?” Food Policy, Volume 54, July, ss, 107-115.
  • Brownell, Kelly D. (1994), “Get Slim with Higher Taxes” (Editorial), NY Times. December 15, A29.
  • Cavagnaro, S. (2015), “Taxation, Fat Tax. In K. Albala (Eds.), The Sage Encyclopedia of Food Issues” pp.1353-1356
  • Cavaliere, Alessia; Alessandro Banterle (2008), “Economic Factors Affecting Obesity: An Application in Italy”, In International Congress, August (pp.26-29).
  • Cawley, J., (2011), “The Economics of Obesity, Cawley, J. (Ed.), The Oxford Handbook of the Socila Science of Obesity, Oxford University Press., no 25, ss,101-157
  • Chısholm, R.; Mccarty, M., (1978), “ Prıncıples Of Economıcs, Scott, Foresman and Company. Glenview, IL, 25- 187
  • Cornelsen, Laura; Rosemary Green; Alan Dangour; Richard Smith (2014), “Why Fat Taxes Won’t Make Us Thin”, Journal of Public Health, 37(1), ss. 18-23.
  • Cox, Sarah (2016), “Sugary Drinks Taxation”, University of Connecticut, School of Law, Law Library Blog, https://blog.law.uconn.edu/blog/sugary-drinkstaxation (31.06.2019).
  • Da Câmara, Francisco S.; Diogo Pinto (2017); “2017 Budget: The Backdrop, The Road Ahead, and Beyond”, Tax Notes International, 85(1), ss, 63-65.
  • Donahue, Tara (2005), “Obesity: Your Problem Or Mine?: Using A Fatty Food Tax to Fight the Obesity Epidemic, Doctoral dissertation, University of Oregon
  • DSÖ (2016), “Obesity and Overweight - Fact Sheet”, http://www.who.int/ mediacentre /facts heets/fs311/en/ (10.04.2019).
  • Engber, D., (2009), “Let them drink water! What a fat tax really means for America” <www. s l a t e . c om/ a r t i c l e s / h e a l t h _ a n d _ s c i e n c e / s c i e n c e / 2 0 0 9 / 0 9 /let_them_drink_water.html>, (27.05.2019).
  • Fitzgerald, Cormac (2016), “It’s Official: Ireland is Getting A Sugar Tax (But Not For A Few Years)”, The Journal, http://www.thejournal.ie/sugar-tax-2- 3020822-Oct2016/ (31.03.20179.
  • Gezgin, Talha (2017), Obezite Vergisinin Toplumsal Kabul Edilebilirliği, yayımlanmamış Yüksek Lisans Tezi İstanbul Üniversitesi Sosyal Bilimler Enstitüsü, Maliye Anabilim Dalı
  • Gordon-Larsen, Penny; Guilkey, David K.; Popkin, Barry M. (2011), “ An Economic Analysis of Community-level Fast Food Prices and Individual-level Fast Food Intake: A Longitudinal Study”, Health & Place, Cilt, 17 Sayı, 6, ss.1235–1241.
  • Gravelle, H.; Ray, R. (2004), Microeconomics, Third Edition. Prentice Hall:Financial Times, England.
  • Gray, N. (2012), “French Authorities Approve Soda Tax Legislation” http://www.foodnavigator.com/Policy/French-authorities-approve-soda-tax-legislation (24.07.2019)
  • Gray, N. (2015), “Finland Set to Scrap Tax on Sweets and Ice Cream”, http://www.foodnavigator.com/Policy/Finland-set-to-scrap-tax-on-sweets-andice cream (28.04.2019).
  • Güler, Ahmet; Halıcıoğlu Mustafa Bülent; Taşğın; Serkan (2015), Sosyal Bilimlerde Nitel Araştırma, Seçkin Yayıncılık, Ankara.
  • Hall, Kevin D.; Sacks, Gary; Swinburn, Boyd A. (2011), “Quantification of The Effect of Energy Imbalance on Bodyweight”, The Lancet, 378(9793), ss.826-837.
  • Kayacık, Cihan ; Cural, Mehmet (2019), “Türkiye’de Obezite Vergisinin Uygulanabilirliği Üzerine Nitel Bir Analiz”, V. Stratejik Kamu Yönetimi Sempozyumu, 10-11 Ekim 2019 İstanbul.
  • Kılıç, Sabiha, Deniz, Aytaç; Çakaröz, K. Müge (2017), “Devletin Obeziteyle Mücadele Politikalarının Etki Düzeylerinin Nörogörüntüleme Yöntemiyle Değerlendirilmesine Yönelik Deneysel Bir Çalışma”, Finans politik ve Ekonomik Yorumlar Dergisi, Cilt: 54, Sayı 629 ss. 51-62
  • Lin, Biing H.; Travis A. Smith; Jonq, Y. Lee; Kevin, D. Hall (2011), “Measuring Weight Outcomes for Obesity Intervention Strategies: The Case of A Sugar- Sweetened Beverage Tax”, Economics & Human Biology, cilt. 9 sayı.4, ss. 329-341.
  • Long, Michael W.; Steven L. Gortmaker; Wang, Y. Claire (2015), “Cost Effectiveness of A Sugar-Sweetened Beverage Excise Tax in the US”, American Journal of Preventive Medicine, 49(1), ss. 112-123.
  • Maliye Bakanlığı Avrupa Birliği ve Dış İlişkiler Dairesi Başkanlığı, Özel Gündem Raporu,<http://www.abmaliye.gov.tr/ABDIDyüzde20Raporlar/yüzdeC3yüzde96zelyüzde20GyüzdeC3yüzdeBCndem/Obezite yüzde20Vergisi.pdf>, (10.06.2019).
  • Mytton, O.; Clarke, D.; Rayner, M., (2012), Taxing unhealthy food and drinks to improve
  • 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.
  • Novick, J., (2008), A solution to obesity?. National Health Association. <http:// www.healthsciences.org/index.php?option=com_content&article&id=382:-a-solutionto-obesity-&catid=102:jeff-nevicks-blog&Itemid=267>,(30.05.2014).
  • OECD (2012), Obesity Update http://www.oecd.org/health/49716427.pdf (22.08.2016)
  • OECD (2014), Obesity Update, OECD Publishing, Paris June http://www.oecd.org/health/Obesity-Update- 2014.pdf (02.03.2019)
  • OECD (2014b); Obesity update. <http://www.oecd.org/els/health-systems/Obesity-Update-2014.pdf>, (05.06.2019).
  • OECD update (2017), http://www.oecd.org/els/health-systems/Obesity-Update-2017.pdf
  • Peters, L. H., (1925), “Shall we tax the fat?, Diet and health. Massillion (OH) Evening Independent”, pg. 7, col. 4,
  • Petkantchin, V. (2013), “Nutrition Takes: The Costs of Denmark’s Fat Tax Institut Economioue Molinari” http://www.institutmolinari.org/IMG/pdf/note0513_en.pdf ( 22.07.2019)
  • Popik, B., (2009), “ Fat tax” <http://www.barrypopik.com/index.php/ new_york_city/entry/ fat_tax>, (05.06.2019).
  • Punch (1852), Punch, or the London Charivari. (Ed.) Mark Lemon, vol. 22,
  • PwC (2015), “Weighing the Cost Obesity: A Case For Action” http://www. pwc.com.au/pdf/weighing-the-cost-of-obesity-final.pdf (14.03.2019).
  • Repo, P., (2012), Revenues from Tax on Sweets Exceeded all Expectations, http://article.wn.com/view/2012/08/10/Revenues_from_tax_on_sweets_exceeded_all_expectations/ (28.04.2019).
  • Sağlık Bakanlığı (2011), Turkiye Sağlıklı Beslenme ve Hareketli Hayat Rogramı (2010-2014) (2. Baskı). Ankara: TC Sağlık Bakanlığı Temel Sağlık Hizmetleri Genel Müdürlüğü, Yayın No: 773.
  • Sağlık Bakanlığı., (2012), Sağlık İstatistikleri Yıllığı 2011. Ankara: TC Sağlık Bakanlığı Yayın No: 885.
  • Sağlık Bakanlığı., (2013), Turkiye Sağlıklı Beslenme Ve Hareketli Hayat Programı (2013-2017) (3. Basım). Ankara: TC Sağlık Bakanlığı Temel Sağlık Hizmetleri Genel Müdürlüğü, Yayın No: 773.
  • Sandalcı, Ulvi; Tuncer, Güner (2019), “Obezite Vergisinin Kabul Edilebilirliğine İlişkin Yapısal Eşitlik Modeli Analizi”, Sayıştay Dergisi, Sayı. 113, ss. 71-102.
  • Saruç, Naci Tolga (2015), Obezite Ekonomisi ve Obezite ile Mücadelede Kamu Politikaları, Seçkin Yayıncılık, Ankara
  • Schaufele, B.; David, S.; Pamela, L., (2009), Primer on Fat Taxes and Thin Subsidies: A Graphical Analysis. Ivey Business School, Western University, Canada
  • Sheu, Wendy (2006), “The Evolution of the Modern Snack Tax Bill: From World War I to the War Against Obesity”, 21, (Third Year Paper) (on file with the Harvard Law School Library, http://nrs.harvard.edu/urn-3:HUL. InstRepos:8846753 (31.03.2019).
  • Snowdon, C. (2013), “The Proof of The Pudding”, IEA Current Controversies Paper. No.42. Erişim Tarihi: (22.06.2019)
  • Taxpayers’union (2015), “Fizzed Out: Why a Sugar Tax Won’t Curb Obesity”, http://anprac.org.mx/CIDFiles/4/Riddiford2015.pdf. (11.06.2019)
  • 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.
  • Tuncer, Güner; Sandalcı, Ulvi (2018), “Obezite Vergisi Algısını Belirleyen Faktörlerin Analizine Yönelik Bir Uygulama”, Uluslararası Politik, Ekonomik ve Sosyal Araştırmalar Kongresi, Sayı. 2, ss. 159-169
  • Turunc, S., (2014), Obezite vergisi sıkı maliye politikalarının bir aracı olabilir mi?. Ankara
  • Watson, L. (2011). France Approves Fat Tax on Sugary Drinks Such As Coca-Cola and Fanta. http://www.dailymail.co.uk/news/article-2079796/Franceapproves-fat-tax-sugary drinks-Coca-Cola-Fanta.html MailOnline (24.07.2019)
  • World Cancer Research Fund International (2016), “Use Economic Tools To Address Food Affordability and Purchase Incentives”, Nourishing Framework, http://www.wcrf.org/ int/policy/nourishing-framework (14.04.2019).
There are 57 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Cihan Kayacık 0000-0001-6373-953X

Mehmet Cural

Publication Date December 26, 2019
Submission Date November 11, 2019
Published in Issue Year 2019

Cite

APA Kayacık, C., & Cural, M. (2019). Türkiye’de Obezite Vergisinin Uygulanabilirliği Üzerine Nitel Bir Analiz. Strategic Public Management Journal, 5(10), 78-99. https://doi.org/10.25069/spmj.645439

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