Araştırma Makalesi
Yıl 2017,
Cilt: 6 Sayı: 5, 64 - 71, 22.12.2017
Öz
Objectives: In the
study, aims to focus on the theoretical bases of obesity taxation, the
feasibility of obesity taxation is discussed with samples from implementing
countries of obesity taxation.
Methods: Obesity taxes are considered on the
theoretical basis and country practices are emphasized.
Results: Considering
the practices of obesity tax in the world, obesity has increased the number of
countries applying taxes in recent years. Due to the positive impact of obesity
taxes in many countries, 22 countries around the world are planning to
implement or carry out obesity taxes at various regional or national levels.
Anahtar Kelimeler
Social interference obesity tax external costs market failure
Kaynakça
- Kaynakça Altay, Asuman (2016). “Kamu Maliyesi Teorisi, Gelişimi, Kapsamı”, 2. Baskı, No:55, Ankara: Seçkin Yayıncılık. Ay, Hakan (2014). “Kamu Maliyesi”, Yayın No:1032, Baskı No:02, Ankara: Nobel Akademik Yayıncılık. Ayyıldız, Yaşar, Yunus Demirli (2015). “Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması”, Business and Economics Research Journal, Sayı:6, No:2, ss.59-79. Bonnet, Celine, Vincent Requillart (2012). “Sugar Policy Reform, Tax Policy and Price Transmission in the Soft Drink Industry”, Transparency of Food Pricing, Working Paper No. 4. Colchero, M. Arantxa, Barry M. Popkin, Juan A. Rivera, Shu Wen Ng (2016). “Beverage purchases from stores in Mexico under the excise tax on sugar sweetened beverages: observational study”, British Medical Journal, Volume:352, pp.1-9. Craven, Barrie M., Michael L. Marlow, Alden F. Shiers (2012). “Fat Taxes and Other Interventions Won't Cure Obesity”, Economic Affairs, Volume:32, Issue:2, pp.36-40. Cummings, Jonathan (2010). “Obesity and Unhealthy Consumption: The Public-Policy Case for Placing a Federal Sin Tax on Sugary Beverages”, Seattle University Law Review, Volume:34, No:1, pp.273-298. Department National Treasury (2016). “Taxation of Sugar-Sweetened Beverages”, Economics Tax Analysis Chief Directorate of Republic of South Africa, Policy Paper, 8-July 2016. Dobbs, Richard, Corinne Sawers, Fraser Thompson, James Manyika, Jonathan Woetzel, Peter Child, Sorcha McKenna, Angela Spatharou (2014). “Overcoming obesity: An initial economic analysis”, Discussion paper, McKinsey Global Institute. Drenkard, Scott (2011). “Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy”, Special Report of Tax Foundation, No:196, Washington. Duckett, Stephen, Hal Swerissen (2016). “A sugary drinks tax: recovering the community costs of obesity”, ISBN: 978-1-925015-95-9, Grattan Institute. Elston, Julie Ann, Kenneth R. Stanton, David T. Levy (2009). “Tax Solutions to the External Costs of Obesity”, In Zoltan J. Acs and Alan Lyles (Eds.), “Obesity, Business and Public Policy”: (pp.171-190); Northampton: Edward Elgar Publishing. Griffith, Rachel, Melanie Lührmann, Martin O'Connell, Kate Smith (2016). “Using taxation to reduce sugar consumption”, The Institute for Fiscal Studies, March-2016, No: BN180, ISBN:978-1-911102-09-0. Gökbunar, Ramazan, Alper Doğan, Ahmet Utkuseven (2015). “Obezite ile Mücadelede Bir Kamu Politikası Aracı Olarak Vergilerin Değerlendirilmesi”, Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Yönetim ve Ekonomi, Cilt:22, Sayı:2, ss.581-602. Harris, Matthew (2017). “Imperfect Information on Physical Activity and Caloric Intake”, Economics and Human Biology, Volume:28, pp.112-125. Heise, T., V. Katikireddi, F. Pega, G. Gartlehner, C. Fenton, U. Griebler, I. Sommer, M. Pfinder, S. Lhachimi (2016). “Taxation of sugar-sweetened beverages for reducing their consumption and preventing obesity or other adverse health outcomes”, The Cochrane Collaboration, Cochrane Data base of Systematic Reviews, Issue:08, John Wiley& Sons Publishing. Hoffer, Adam J., William F. Shughart II, Michael D. Thomas (2014). “Sin Taxes: Revenue, Paternalism and Political Interest”, The Independent Review, Volume:19, No:1, pp.47-64. Jones, Amanda C., J. Lennert Veerman, David Hammond (2017). “The Health and Economic Impact of A Tax on Sugary Drinks in Canada”, Hearth&Stroke, March-2017. Kabayel, Melih (2017). “Türkiye ve Seçilmiş Ülkelerde Obezite Vergilerinin Uygulanabilirliği”, Kâtip Çelebi Üniversitesi Sosyal Bilimler Enstitüsü, Maliye ve Mali Yönetim Anabilim Dalı, Yüksek Lisans Tezi, İzmir. Kass, Nancy, Kenneth Hecht, Amy Paul, Kerry Birnbach (2014). “Ethics and Obesity Prevention: Ethical Considerations in 3 Approaches to Reducing Consumption of Sugar-Sweetened Beverages”, American Journal of Public Health, Volume:104, No:5, pp.787-795. Kiesel, Kristin, Jill J. McCluskey, Sofia B. Villas-Boas (2011). “Nutritional Labeling and Consumer Choices”, Annual Review of Resource Economics, Volume:3, pp.141-158. Krieger, James (2016). “Cook County makes soda taxes 5 for 5 this week!”, http://www.healthyfoodamerica.org/cook_county_makes_soda_taxes_5_for_5_this_week (Reaching date:16.03.2017). Marlow, Michael L., Alden F. Shiers (2010). “Would Soda Taxes Really Yield Health Benefits?”, Regulation, Volume:33, Issue:3, pp.34-38. Miao, Zhen (2012). “Three essays on tax policies addressing the obesity epidemic and associated calorie intake”, Doctoral Thesis, Iowa State University. Nechyba, Thomas J. (2017). “Microeconomics”, Issue:02, Boston: Cengage Learning. Pan American Health Organization (2015). “Taxes on Sugar-sweetened Beverages as a Public Health Strategy: The Experience of Mexico”, WHO Publications, ISBN:978-92-75-11871-9. Petkantchin, Valentin (2013). “Nutrition" taxes: the costs of Denmark's fat tax”, The Institute economies Molinari (IEM), Economic Notes, May-2013. Saruç, Naci Tolga (2015). “Obezite Ekonomisi: Kamu Politikaları-Obezite Vergileri”, No:41, Ankara: Seçkin Yayıncılık. Spence, Pete (2012). “Denmark admits its fat tax failure”, Adam Smith Institute, https://www.adamsmith.org/blog/tax-spending/denmark-admits-its-fat-tax-failure (Reaching date: 17.03.2017). Story, Mary, Simone French (2004). “Food Advertising and Marketing Directed at Children and Adolescents in the US”, International Journal of Behavioral Nutrition and Physical Activity, Volume:1, No:3, pp.1-17. Sunstein, Cass R., Richard H. Thaler (2003). “Libertarian Paternalism”, American Economic Review, Volume:93, Issue:2, pp.175-179. Türkiye Halk Sağlığı Kurumu (2013). “Türkiye Sağlıklı Beslenme ve Hareketli Hayat Programı (2013-2017)”, Türkiye Cumhuriyeti Sağlık Bakanlığı, ISBN:978-975-590-311-8. Vinelli, Ryan (2009). “Sugar Taxes Aren’t Sweet: The Case Against Taxes on Sugar-Based Drinks”, Available at SSRN: https://ssrn.com/abstract=1410068 (Reaching date:22.02.2017). World Cancer Research Fund (2016). “Use economic tools to address food affordability and purchase incentives”, http://www.wcrf.org/sites/default/files/Use-Economic-Tools.pdf (Reaching date:16.03.2017). World Health Organization (2016). “Fiscal Policies for Diet and Prevention of Noncommunicable Diseases”, Technical Meeting Report, Geneva: WHO Publication. World Health Organization (2016).“Obesity and Overweight”, http://www.who.int/mediacentre/factsheets/fs311/en/ (Erişim tarihi:01.09.2016).
Yıl 2017,
Cilt: 6 Sayı: 5, 64 - 71, 22.12.2017
Öz
Amaç: Araştırmada,
obezite vergilerinin teorik temelleri üzerinde durularak obezite vergisini
uygulayan ülkelerden örnekler ile obezite vergisinin uygulanabilirliği
tartışılmaktadır.
Yöntem: Obezite
vergileri teorik temelde ele alınarak ülke uygulamaları üzerinde durulmaktadır.
Bulgular: Dünyadaki obezite
vergisi uygulamalarına bakıldığında, son yıllarda obezite vergileri uygulayan
ülke sayısı artmıştır. Birçok ülkede obezite vergilerinin pozitif etki
yaratmasından dolayı dünya genelinde 22 ülke, obezite vergilerini bölgesel veya
ulusal düzeyde çeşitli şekillerde uygulamakta veya uygulanmasını
planlamaktadır.
Anahtar Kelimeler
Kamu müdahalesi obezite vergisi dışsal maliyetler piyasa başarısızlığı
Kaynakça
- Kaynakça Altay, Asuman (2016). “Kamu Maliyesi Teorisi, Gelişimi, Kapsamı”, 2. Baskı, No:55, Ankara: Seçkin Yayıncılık. Ay, Hakan (2014). “Kamu Maliyesi”, Yayın No:1032, Baskı No:02, Ankara: Nobel Akademik Yayıncılık. Ayyıldız, Yaşar, Yunus Demirli (2015). “Obezite Vergisine İlişkin Halkın Düşünceleri: Türkiye’de Bir Alan Araştırması”, Business and Economics Research Journal, Sayı:6, No:2, ss.59-79. Bonnet, Celine, Vincent Requillart (2012). “Sugar Policy Reform, Tax Policy and Price Transmission in the Soft Drink Industry”, Transparency of Food Pricing, Working Paper No. 4. Colchero, M. Arantxa, Barry M. Popkin, Juan A. Rivera, Shu Wen Ng (2016). “Beverage purchases from stores in Mexico under the excise tax on sugar sweetened beverages: observational study”, British Medical Journal, Volume:352, pp.1-9. Craven, Barrie M., Michael L. Marlow, Alden F. Shiers (2012). “Fat Taxes and Other Interventions Won't Cure Obesity”, Economic Affairs, Volume:32, Issue:2, pp.36-40. Cummings, Jonathan (2010). “Obesity and Unhealthy Consumption: The Public-Policy Case for Placing a Federal Sin Tax on Sugary Beverages”, Seattle University Law Review, Volume:34, No:1, pp.273-298. Department National Treasury (2016). “Taxation of Sugar-Sweetened Beverages”, Economics Tax Analysis Chief Directorate of Republic of South Africa, Policy Paper, 8-July 2016. Dobbs, Richard, Corinne Sawers, Fraser Thompson, James Manyika, Jonathan Woetzel, Peter Child, Sorcha McKenna, Angela Spatharou (2014). “Overcoming obesity: An initial economic analysis”, Discussion paper, McKinsey Global Institute. Drenkard, Scott (2011). “Overreaching on Obesity: Governments Consider New Taxes on Soda and Candy”, Special Report of Tax Foundation, No:196, Washington. Duckett, Stephen, Hal Swerissen (2016). “A sugary drinks tax: recovering the community costs of obesity”, ISBN: 978-1-925015-95-9, Grattan Institute. Elston, Julie Ann, Kenneth R. Stanton, David T. Levy (2009). “Tax Solutions to the External Costs of Obesity”, In Zoltan J. Acs and Alan Lyles (Eds.), “Obesity, Business and Public Policy”: (pp.171-190); Northampton: Edward Elgar Publishing. Griffith, Rachel, Melanie Lührmann, Martin O'Connell, Kate Smith (2016). “Using taxation to reduce sugar consumption”, The Institute for Fiscal Studies, March-2016, No: BN180, ISBN:978-1-911102-09-0. Gökbunar, Ramazan, Alper Doğan, Ahmet Utkuseven (2015). “Obezite ile Mücadelede Bir Kamu Politikası Aracı Olarak Vergilerin Değerlendirilmesi”, Celal Bayar Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Yönetim ve Ekonomi, Cilt:22, Sayı:2, ss.581-602. Harris, Matthew (2017). “Imperfect Information on Physical Activity and Caloric Intake”, Economics and Human Biology, Volume:28, pp.112-125. Heise, T., V. Katikireddi, F. Pega, G. Gartlehner, C. Fenton, U. Griebler, I. Sommer, M. Pfinder, S. Lhachimi (2016). “Taxation of sugar-sweetened beverages for reducing their consumption and preventing obesity or other adverse health outcomes”, The Cochrane Collaboration, Cochrane Data base of Systematic Reviews, Issue:08, John Wiley& Sons Publishing. Hoffer, Adam J., William F. Shughart II, Michael D. Thomas (2014). “Sin Taxes: Revenue, Paternalism and Political Interest”, The Independent Review, Volume:19, No:1, pp.47-64. Jones, Amanda C., J. Lennert Veerman, David Hammond (2017). “The Health and Economic Impact of A Tax on Sugary Drinks in Canada”, Hearth&Stroke, March-2017. Kabayel, Melih (2017). “Türkiye ve Seçilmiş Ülkelerde Obezite Vergilerinin Uygulanabilirliği”, Kâtip Çelebi Üniversitesi Sosyal Bilimler Enstitüsü, Maliye ve Mali Yönetim Anabilim Dalı, Yüksek Lisans Tezi, İzmir. Kass, Nancy, Kenneth Hecht, Amy Paul, Kerry Birnbach (2014). “Ethics and Obesity Prevention: Ethical Considerations in 3 Approaches to Reducing Consumption of Sugar-Sweetened Beverages”, American Journal of Public Health, Volume:104, No:5, pp.787-795. Kiesel, Kristin, Jill J. McCluskey, Sofia B. Villas-Boas (2011). “Nutritional Labeling and Consumer Choices”, Annual Review of Resource Economics, Volume:3, pp.141-158. Krieger, James (2016). “Cook County makes soda taxes 5 for 5 this week!”, http://www.healthyfoodamerica.org/cook_county_makes_soda_taxes_5_for_5_this_week (Reaching date:16.03.2017). Marlow, Michael L., Alden F. Shiers (2010). “Would Soda Taxes Really Yield Health Benefits?”, Regulation, Volume:33, Issue:3, pp.34-38. Miao, Zhen (2012). “Three essays on tax policies addressing the obesity epidemic and associated calorie intake”, Doctoral Thesis, Iowa State University. Nechyba, Thomas J. (2017). “Microeconomics”, Issue:02, Boston: Cengage Learning. Pan American Health Organization (2015). “Taxes on Sugar-sweetened Beverages as a Public Health Strategy: The Experience of Mexico”, WHO Publications, ISBN:978-92-75-11871-9. Petkantchin, Valentin (2013). “Nutrition" taxes: the costs of Denmark's fat tax”, The Institute economies Molinari (IEM), Economic Notes, May-2013. Saruç, Naci Tolga (2015). “Obezite Ekonomisi: Kamu Politikaları-Obezite Vergileri”, No:41, Ankara: Seçkin Yayıncılık. Spence, Pete (2012). “Denmark admits its fat tax failure”, Adam Smith Institute, https://www.adamsmith.org/blog/tax-spending/denmark-admits-its-fat-tax-failure (Reaching date: 17.03.2017). Story, Mary, Simone French (2004). “Food Advertising and Marketing Directed at Children and Adolescents in the US”, International Journal of Behavioral Nutrition and Physical Activity, Volume:1, No:3, pp.1-17. Sunstein, Cass R., Richard H. Thaler (2003). “Libertarian Paternalism”, American Economic Review, Volume:93, Issue:2, pp.175-179. Türkiye Halk Sağlığı Kurumu (2013). “Türkiye Sağlıklı Beslenme ve Hareketli Hayat Programı (2013-2017)”, Türkiye Cumhuriyeti Sağlık Bakanlığı, ISBN:978-975-590-311-8. Vinelli, Ryan (2009). “Sugar Taxes Aren’t Sweet: The Case Against Taxes on Sugar-Based Drinks”, Available at SSRN: https://ssrn.com/abstract=1410068 (Reaching date:22.02.2017). World Cancer Research Fund (2016). “Use economic tools to address food affordability and purchase incentives”, http://www.wcrf.org/sites/default/files/Use-Economic-Tools.pdf (Reaching date:16.03.2017). World Health Organization (2016). “Fiscal Policies for Diet and Prevention of Noncommunicable Diseases”, Technical Meeting Report, Geneva: WHO Publication. World Health Organization (2016).“Obesity and Overweight”, http://www.who.int/mediacentre/factsheets/fs311/en/ (Erişim tarihi:01.09.2016).
Toplam 1 adet kaynakça vardır.
Ayrıntılar
| Konular | Ekonomi |
|---|---|
| Bölüm | Makaleler |
| Yazarlar | |
| Yayımlanma Tarihi | 22 Aralık 2017 |
| Yayımlandığı Sayı | Yıl 2017 Cilt: 6 Sayı: 5 |
