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Türkiye'de Erdemsiz Mallar Üzerindeki Özel Tüketim Vergilerinin Performans Değerlendirmesi

Year 2023, Issue: 120, 73 - 96, 16.10.2023

Osman Gülden Mustafa Mıynat

https://doi.org/10.33203/mfy.1269023

Abstract

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.

Keywords

Özel Tüketim Vergileri Sağlık Vergileri Halk Sağlığı Erdemsiz Mallar Tüketici Egemenliği

Supporting Institution

Yok

Project Number

Yok

Thanks

Yok

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

Year 2023, Issue: 120, 73 - 96, 16.10.2023

Osman Gülden Mustafa Mıynat

https://doi.org/10.33203/mfy.1269023

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.

Keywords

Excise Tax Health Taxes Public Health Demerit Goods Consumer Sovereignty Paternalism

Project Number

Yok

References

  • 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.
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  • 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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There are 60 citations in total.

Details

Primary Language English
Subjects Policy of Treasury
Journal Section Articles
Authors

Osman Gülden 0000-0002-3019-5297

Mustafa Mıynat 0000-0003-2776-5604

Project Number Yok
Early Pub Date October 16, 2023
Publication Date October 16, 2023
Submission Date March 22, 2023
Published in Issue Year 2023 Issue: 120

Cite

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
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  • The journal specializes in especially in all the fields of finance and banking.