Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey-Reference-Cited by-同舟云学术

Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey

Published:2023-10-14 Issue:120 Volume: Page:73-96
ISSN:1308-6014
Container-title:Maliye Finans Yazıları
language:tr
Short-container-title:

Author:

GÜLDEN Osman¹^ORCID,MIYNAT Mustafa²^ORCID

Affiliation:

1. MANİSA CELÂL BAYAR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ, MALİYE BÖLÜMÜ, MALİ İKTİSAT ANABİLİM DALI

2. MANİSA CELÂL BAYAR ÜNİVERSİTESİ, İKTİSADİ VE İDARİ BİLİMLER FAKÜLTESİ

Abstract

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.

Funder

Yok

Publisher

Maliye Finans Yazilari

Subject

General Medicine

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