OBEZİTE VERGİLERİNİN OBEZİTE İLE MÜCADELEDE YERİ: TÜRKİYE İÇİN BİR DEĞERLENDİRME

Yıl 2017, Sayı: 106, 121 - 146, 01.09.2017

Asuman Çukur İmran Arıtı Erdem

Öz

Obezite bu yüzyılın en önemli sağlık problemlerinden biri olup yalnız toplum sağlığına değil aynı zamanda ülke ekonomisine de zarar vermektedir. Yarattığı negatif dışsallıklar yüzünden obeziteyle etkin mücadelede devlete de rol düşmektedir. Bu çerçevede geçmişte farklı amaçlar için uygulanmış olan ve son zamanlarda obezite vergileri adını alan vergiler günümüzde obeziteyle mücadele için birçok ülkede uygulanmaya başlamıştır. Ancak obezite vergileri üzerine yapılan çalışmalar, bu verginin obeziteye karşı savaşta çok başarılı olmadığına işaret etmektedir. Bu çalışmada, Türkiye’nin gündeminde olan obezite vergilerinin, obeziteyi azaltmakta ne oranda başarılı olabileceği ve bu uygulamanın vergide adaleti nasıl etkileyebileceği, ülkemizdeki obez bireylerin sosyoekonomik özellikleri ve ilgili literatür ışığında incelenmiştir. Bu tartışma çerçevesinde politika önerilerinde bulunulmuştur

Anahtar Kelimeler

Obezite, Obezite Vergileri, Vergide Etkinlik, Vergide Adalet

THE ROLE OF OBESITY TAXES IN THE FIGHT AGAINST OBESITY: AN EVALUATION FOR TURKEY

Öz

Obesity is one of the most important health problems of this century, which not only harms public health but also national economy. Due to its negative externalities, governments have an active role in combating obesity. Obesity taxes, which were applied for different purposes in the past and recently named obesity taxes, are nowadays implemented in many countries to fight obesity. However, studies on obesity taxes indicate that this tax is not very successful in the fight against obesity. In this research, the success rate of obesity taxes, which is on the agenda of Turkey, in reducing obesity in Turkey is discussed along with how it can effect taxation equity in the light of the relevant literature and the socioeconomic features of obese people in Turkey. In this framework, policy recommendations are made

Anahtar Kelimeler

Obesity, Obesity Taxes. Taxation Efficiency, Taxation Equity

Kaynakça

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