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Türkiye'de Erdemsiz Mallar Üzerindeki Özel Tüketim Vergilerinin Performans Değerlendirmesi

Yıl 2023, , 73 - 96, 16.10.2023
https://doi.org/10.33203/mfy.1269023

Öz

Başta alkollü içecekler ve tütün ürünleri olmak üzere, sağlığa zararı olan erdemsiz malların üzerinde özel tüketim vergilerinin etkinliği önemli bir tartışma konusudur. Çalışmanın amacı, Türkiye’de 2002 yılından itibaren uygulama alanı bulan erdemsiz mallar üzerindeki özel tüketim vergilerinin etkinliğini analiz etmektir. Çalışmada, bu vergilerin dört ana hedef ve on dört alt hedefteki kantitatif göstergelerle performans analizi gerçekleştirilmektedir. Analiz sonucunda, Türkiye’de sağlık vergileri bütçe fiskalite amacında kısmen başarılı olsa da ekonomik, sosyal ve halk sağlığı çıktılarında etkinliğin sağlanamadığı ve ikincil amaçlarda başarısız olduğu sonucuna varılmıştır.

Destekleyen Kurum

Yok

Proje Numarası

Yok

Teşekkür

Yok

Kaynakça

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  • Debbaut, S. (2021). The Legitimacy of Criminalizing Drugs: Applying the ‘Harm Principle’ of John Stuart Mill to Contemporary Decision-Making. International Journal of Law, Crime and Justice, 100508. doi: 10.1016/j.ijlcj.2021.100508.
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  • Dworkin, G. (2020). Paternalism, Stanford Encyclopedia of Philosophy. (Access Date: 06.07.2021), Fall 2020 Edition, https://plato.stanford.edu/archives/fall2020/entries/paternalism/.
  • Eecke, W. (2003). Adam Smith and Musgrave’s Concept of Merit Good. Journal of Socioeconomics, 31(2003), 701-720.
  • Erbaydar, N. (2009). Hastalık Yükü Kavramı ve Hesaplanmasında Kullanılan Ölçütler ve Daly Kavramına Kısa Bakış. Toplum Hekimliği Bülteni, 28(1), 21-25.
  • Ericson, T., Kjønstad, B., Barstad, A. (2014). Mindfulness and Sustainability. Ecological Economics, 104, 73-79. doi: 10.1016/j.ecolecon.2014.04.007.
  • Eunseong, O. (2016). Mill on Paternalism. Journal of Political Inquiry, 2016(Fall), 1-12.
  • Gulen, M., Satar, S., Avci, A., Acehan, S., Orhan, U., Nazik, H. (2020). Methanol Poisoning in Turkey: Two Outbreaks, a Single Center Experience. Alcohol, 2020(88), 83–90. https://doi.org/10.1016/j.alcohol.2020.07.002.
  • Gülden, O. (2022). The Effect of Excise Tax on Demerit Goods on Public Health. Manisa Celal Bayar University Institute of Social Sciences, (Unpublished Doctoral Dissertation), Thesis Number: 749075, Manisa.
  • Head, J. (1969). Merit Goods Revisited. FinanzArchiv / Public Finance Analysis, 28(2), 214-225.
  • Hoberg, N., Strunz, S. (2018). When Individual Preferences Defy Sustainability — Can Merit Good Arguments Close the Gap?. Ecological Economics, 143, 286-293. doi: 10.1016/j.ecolecon.2017.07.004.
  • Hoek, J. (2015). Informed Choice and the Nanny State: Learning from the Tobacco Industry. Journal of Public Health, 129(2015), 1038-1045. doi: 10.1016/j.puhe.2015.03.009.
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  • Nielsen, J., Ebbe, M., Jensen, J.D., (2016). Sin Taxes, Paternalism, and Justifiability to All: Can Paternalistic Taxes Be Justified on a Public Reason-Sensitive Account? : Sin Taxes, Paternalism, and Justifiability to All. Journal of Social Philosophy, 47(1), 55-69. Doi: 10.1111/josp.12139.
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  • Lerner, A. P. (1972). The Economics and Politics of Consumer Sovereignty, The American Economic Review. 62(1/2), 258-266.
  • Manning, L., Kowalska, A. (2021). Illicit Alcohol: Public Health Risk of Methanol Poisoning and Policy Mitigation Strategies. Foods, 10(7), 1625. https://doi.org/10.3390/foods10071625.
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  • Zenonas, N. (2003). Consumer Sovereignty: Theory and Praxis. Problemos, 64(1), 9-24. doi: 10.15388/Problemos.2003.64.5351.
  • OECD, (2021). Crisis Policy, Illicit Alcohol and Lessons Learned From Lockdown. Chair’s Note, OECD: Paris, (Access Date: 08.03.2021), https://www.oecd.org/gov/illicit-trade/summary-note-crisis-policy-illicit-alcohol.pdf
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  • Scoccia, D. (2009). In Defense of Hard Paternalism. Law and Philosophy, 27(4), 351-381. Doi: 10.1007/sl0982-007-9020-8.
  • Sirgy, J., Lee, D., Yu.G. (2011). Consumer Sovereignty in Healthcare: Fact or Fiction?. Journal of Business Ethics, 101(3), 459-474. doi: 10.1007/s10551-010-0733-5.
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Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey

Yıl 2023, , 73 - 96, 16.10.2023
https://doi.org/10.33203/mfy.1269023

Öz

The effectiveness of health taxes on vices harmful to health, especially alcoholic beverages and tobacco products, is an essential issue of debate. The study aims to analyze the effectiveness of excise taxes on vices, which have been practiced in Turkey since 2002. In the study, we conducted a performance analysis of these taxes with quantitative indicators in four main targets and sixteen sub-targets. As a result of the analysis, we concluded excise taxes in Turkey are partially successful for fiscality goals, efficiency cannot be achieved in economic, social, and public health outputs, and are unsuccessful in secondary targets.

Proje Numarası

Yok

Kaynakça

  • Akar, S., Uysal Sahin, O. (2015). An Analysis of Tax Buoyancy in Turkey, Journal of Economics, Finance and Accounting, 2(1), 29-43.
  • Aktan, C.C. (2019). Paternalizm, Tercihleri Vergileme ve Vergi Ayrımcılığı: (‘In Loco Parentis’ Olarak İyiliksever Devlet, Selektif Vergileme ve Beklenmeyen Sonuçlar. Mali Ayrımcılık (Ed.C.C.Aktan), First Ed., Ankara: Seçkin Yayınları.
  • Arslan, T., Ağırbaş, İ. (2017). Sağlık Çıktılarının Ölçülmesi: QALY ve DALY. Sağlıkta Performans ve Kalite Dergisi, 2017(13), 99-126.
  • Brennan, G., Lomasky, L. (1983). Institutional Aspects of ‘Merit Goods’ Analysis, FinanzArchiv / Public Finance Analysis. 41(2), 183-206.
  • Brownell, K., et.al. (2010). Personal Responsibility and Obesity: A Constructive Approach To A Controversial Issue. Health Affairs, 29(3), 379-387. doi: 10.1377/hlthaff.2009.0739.
  • Debbaut, S. (2021). The Legitimacy of Criminalizing Drugs: Applying the ‘Harm Principle’ of John Stuart Mill to Contemporary Decision-Making. International Journal of Law, Crime and Justice, 100508. doi: 10.1016/j.ijlcj.2021.100508.
  • Desmarais-Tremblay, M. (2019). The Normative Problem of Merit Goods in Perspective. Forum for Social Economics. 48(3), 219-247. doi: 10.1080/07360932.2016.1196593.
  • Dworkin, G. (2020). Paternalism, Stanford Encyclopedia of Philosophy. (Access Date: 06.07.2021), Fall 2020 Edition, https://plato.stanford.edu/archives/fall2020/entries/paternalism/.
  • Eecke, W. (2003). Adam Smith and Musgrave’s Concept of Merit Good. Journal of Socioeconomics, 31(2003), 701-720.
  • Erbaydar, N. (2009). Hastalık Yükü Kavramı ve Hesaplanmasında Kullanılan Ölçütler ve Daly Kavramına Kısa Bakış. Toplum Hekimliği Bülteni, 28(1), 21-25.
  • Ericson, T., Kjønstad, B., Barstad, A. (2014). Mindfulness and Sustainability. Ecological Economics, 104, 73-79. doi: 10.1016/j.ecolecon.2014.04.007.
  • Eunseong, O. (2016). Mill on Paternalism. Journal of Political Inquiry, 2016(Fall), 1-12.
  • Gulen, M., Satar, S., Avci, A., Acehan, S., Orhan, U., Nazik, H. (2020). Methanol Poisoning in Turkey: Two Outbreaks, a Single Center Experience. Alcohol, 2020(88), 83–90. https://doi.org/10.1016/j.alcohol.2020.07.002.
  • Gülden, O. (2022). The Effect of Excise Tax on Demerit Goods on Public Health. Manisa Celal Bayar University Institute of Social Sciences, (Unpublished Doctoral Dissertation), Thesis Number: 749075, Manisa.
  • Head, J. (1969). Merit Goods Revisited. FinanzArchiv / Public Finance Analysis, 28(2), 214-225.
  • Hoberg, N., Strunz, S. (2018). When Individual Preferences Defy Sustainability — Can Merit Good Arguments Close the Gap?. Ecological Economics, 143, 286-293. doi: 10.1016/j.ecolecon.2017.07.004.
  • Hoek, J. (2015). Informed Choice and the Nanny State: Learning from the Tobacco Industry. Journal of Public Health, 129(2015), 1038-1045. doi: 10.1016/j.puhe.2015.03.009.
  • Hutt, W.H. (1936). Economists and the Public. London: Jonathan Cape.
  • Paavola, J. (2022). Merit Goods. (Access Date: 13 Mart 2022), https://www.encyclopedia.com/social-sciences/applied-and-social sciences-magazines/merit-goods.
  • Nielsen, J., Ebbe, M., Jensen, J.D., (2016). Sin Taxes, Paternalism, and Justifiability to All: Can Paternalistic Taxes Be Justified on a Public Reason-Sensitive Account? : Sin Taxes, Paternalism, and Justifiability to All. Journal of Social Philosophy, 47(1), 55-69. Doi: 10.1111/josp.12139.
  • Karadoğan, D., Telatar, T. (2022). The Effects of the Pandemic on Smoking Behaviors in a Border Region of Turkey Where Access to Low-Price Tobacco Products Is Easier, Population Medicine. 4(October), 1-7. doi: 10.18332/popmed/154878.
  • Lagravinese, R., Liberati, P. & Sacchi, A., (2020). Tax Buoyancy in OECD Countries: New Empirical Evidence, Journal of Macroeconomics, 63(2020), 1-20.
  • Lerner, A. P. (1972). The Economics and Politics of Consumer Sovereignty, The American Economic Review. 62(1/2), 258-266.
  • Manning, L., Kowalska, A. (2021). Illicit Alcohol: Public Health Risk of Methanol Poisoning and Policy Mitigation Strategies. Foods, 10(7), 1625. https://doi.org/10.3390/foods10071625.
  • Mill, J. S. (1859). On Liberty. Kitchener Ontario: Batoche Books Limited.
  • Murray C., Lopez A. (1996). The Global Burden of Disease: A Comprehensive Assessment of Mortality And Disability From Diseases, Injuries, and Risk Factors in 1990 and Projected to 2020. World Health Organization: Geneva.
  • Musgrave, R. A. (1958). The Theory of Public Finance. New York: McGraw Hill.
  • Muter, N., Çelebi, A.K., Sakınç, S. (2018). Kamu Maliyesi. 6.th Ed., Emek Matbaası: Manisa.
  • Zenonas, N. (2003). Consumer Sovereignty: Theory and Praxis. Problemos, 64(1), 9-24. doi: 10.15388/Problemos.2003.64.5351.
  • OECD, (2021). Crisis Policy, Illicit Alcohol and Lessons Learned From Lockdown. Chair’s Note, OECD: Paris, (Access Date: 08.03.2021), https://www.oecd.org/gov/illicit-trade/summary-note-crisis-policy-illicit-alcohol.pdf
  • Powers, M., Faden, R., Saghai, Y. (2012). Liberty, Mill and the Framework of Public Health Ethics. Public Health Ethics, 5(1), 6-15. doi:10.1093/phe/phs002.
  • Pulsipher, A. G. (1971). The Properties and Relevancy of Merit Goods, FinanzArchiv / Public Finance Analysis. 30(2), 266-86.
  • Scoccia, D. (2009). In Defense of Hard Paternalism. Law and Philosophy, 27(4), 351-381. Doi: 10.1007/sl0982-007-9020-8.
  • Sirgy, J., Lee, D., Yu.G. (2011). Consumer Sovereignty in Healthcare: Fact or Fiction?. Journal of Business Ethics, 101(3), 459-474. doi: 10.1007/s10551-010-0733-5.
  • Smith, A. (1776). The Wealth of Nations. New York: Modern Library.
  • T.C. Ministiry of Treasury and Finance (2006). 2006 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021),https://www.hmb.gov.tr/bumko-merkezi-yonetim-butce kanunuve-ekleri.
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  • T.C. Ministiry of Treasury and Finance (2009). 2009 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 24.09.2021),https://www.hmb.gov.tr/bumko-merkezi-yonetim-butcekanunuve-ekleri.
  • T.C. Official Gazette, (2002). Republic of Turkey “Excise Tax Law No. 4760”, No: 24783. https://www.resmigazete.gov.tr/eskiler/2002/06/20020612.htm (Access Date: 02.02.2020).
  • T.C. Presidency of Strategy and Budget, (2010). 2010 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 06.07.2021),https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2010 Y%C4%B1l%C4%B1-Gelirleri-ile-2011-2012-D....pdf.
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  • T.C. Presidency of Strategy and Budget, (2012). 2012 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 06.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2012-Y%C4%B1l%C4%B1-Gelirleri-ile-2013-2014-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2013). 2013 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 06.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2013-Y%C4%B1l%C4%B1-Gelirleri-ile-2014-2015-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2014). 2014 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 06.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2014-Y%C4%B1l%C4%B1-Gelirleri-ile-2015-2016-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2015). 2015 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 14.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2015-Y%C4%B1l%C4%B1-Gelirleri-ile-2016-2017-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2016). 2016 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 14.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2016-Y%C4%B1l%C4%B1-Gelirleri-ile-2017-2018-D%C3%B6....pdf.https://www.hmb.gov.tr/kamu-finansmani-istatistikleri.
  • T.C. Presidency of Strategy and Budget, (2017). 2017 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 14.07.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2017-Y%C4%B1l%C4%B1-Gelirleri-ile-2018-2019-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2018). 2018 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/02/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2018-Y%C4%B1l%C4%B1-Gelirleri-ile-2019-2020-D....pdf.
  • T.C. Presidency of Strategy and Budget, (2019). 2019 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021), https://www.sbb.gov.tr/wp-content/uploads/2019/01/4a-2019-2021-B-CETVEL%C4%B0-GENEL-B%C3%9CT%C3%87E.pdf.
  • T.C. Presidency of Strategy and Budget, (2020). 2020 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021), https://www.sbb.gov.tr/wp-content/uploads/2020/01/3-a-Genel-B%C3%BCt%C3%A7eli-Kamu-%C4%B0darelerinin-2020-Y%C4%B1l%C4%B1-Gelirleri-ile-2021-2022-D%C3%B6nemi-Gelir-Tahminleri.pdf.
  • T.C. Presidency of Strategy and Budget, (2021). 2021 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021), https://www.sbb.gov.tr/wp-content/uploads/2021/01/3a-Genel-Butceli-Kamu-idarelerinin-2021-Yili-Gelirleri-ile-2022-2023-Donemi-Gelir-Tahminleri.pdf.
  • T.C. Presidency of Strategy and Budget, (2022). 2022 Central Government Budget Law Schedule B. Republic of Turkey Central Government Budget Laws, (Access Date: 17.08.2021), https://www.sbb.gov.tr/wp-content/uploads/2022/01/3a-Genel-Butceli-Kamu-Idarelerinin-2022-Yili-Gelirleri-ile-2023-2024-Donemi-Gelir-Tahminleri.pdf.
  • TBMM, (2002). Republic of Turkey Excise Tax Law. (Access Date: 05 May 2021), https://www5.tbmm.gov.tr/kanunlar/k4760.html.
  • Technology Review, (2021). Bill Gates: Rich Nations Should Shift Entirely to Synthetic Beef. MIT Technology Review. (Access Date: 13 Mart 2022), https://www.technologyreview.com/2021/02/14/1018296/bill-gates-climatechange-beef-trees-microsoft.
  • Thurow, L. (1974). Cash Versus In-Kind Transfers. The American Economic Review, 64(2), 190-195.
  • Turkish Statistical Institute, (2022). Domestic Product Per Capita 1998-2021. (Access Date: 10.10.2022), https://data.tuik.gov.tr/Kategori/GetKategori?p=ulusal-hesaplar-113.
  • TÜSAP, (2020). Ulusal ve Uluslararası Ölçekte Sağlık Finansmanında Hastalık Yükü, Sağlık Finansmanı Raporu, TÜSAP Sağlık Platformu. (Access Date: 09.11.2021), https://tusap.org/wpcontent/uploads/2021/06/16-16nciTOPLANTI_yeni.pdf.
  • Waithe, M. (1983). Why Mill Was for Paternalism. International Journal of Law and Psychiatry, 6(1), 101-11. doi: 10.1016/0160-2527(83)90009-2.
  • WHO, (2022). Global Health Estimates: Leading Causes of DALYs. World Health Organization: The Global Health Observatory, (Access Date: 09.11.2021), https://www.who.int/data/gho/data/themes/mortality-and-global-healthestimates/global-health-estimates-leading-causes-of-dalys.
Toplam 60 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Maliye Politikası
Bölüm Makaleler
Yazarlar

Osman Gülden 0000-0002-3019-5297

Mustafa Mıynat 0000-0003-2776-5604

Proje Numarası Yok
Erken Görünüm Tarihi 16 Ekim 2023
Yayımlanma Tarihi 16 Ekim 2023
Gönderilme Tarihi 22 Mart 2023
Yayımlandığı Sayı Yıl 2023

Kaynak Göster

APA Gülden, O., & Mıynat, M. (2023). Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey. Maliye Ve Finans Yazıları(120), 73-96. https://doi.org/10.33203/mfy.1269023

Dergi özellikle maliye, finans ve bankacılık alanlarında faaliyet göstermektedir.