TÜRKİYE’DE TÜTÜN MAMULLERİ VE ALKOLLÜ İÇKİLERDE ÖZEL TÜKETİM VERGİSİNİN BAŞARISI
SUCCESS OF EXCISE DUTY ON TOBACCO PRODUCTS AND ALCOHOLIC BEVERAGES IN TURKEY
Author(s): Betül HAYRULLAHOĞLUSubject(s): Politics / Political Sciences, Economy, National Economy, Business Economy / Management
Published by: Rating Academy
Keywords: Excise Duty; Demerit Goods; Cigarette Trafficking; Boottlegging;
Summary/Abstract: It has been long known that taxes are the most efficient type of public revenue. And excise duty has an important place in taxes. But, besides fiscal purposes, excise duty has some extra fiscal purposes such as reducing the consumption of alcohol and tobacco products especially. In this study the success of excise duty on reducing the consumption of tobacco products and alcoholic beverages was examined, by using tax rates, sale, trafficking and bootlegging amounts. The obtained results reveal that, the increase of tax rates, couldn’t have expected impact on decreasing the demand because of prompting people to trafficking and bottleging.
Journal: Journal of Life Economics
- Issue Year: 2/2015
- Issue No: 2
- Page Range: 89-112
- Page Count: 24
- Language: Turkish