Alkol ve tütün mamulleri üzerinden alınan Özel Tüketim Vergilerinin Türkiye ve Avrupa Birliği açısından karşılaştırmalı olarak değerlendirilmesi
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Tarih
2023
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Kırıkkale Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Ülkemizde bağımlılık yapıcı maddelerin vergilendirilmesi ile hedeflenen amaç gelir elde etmekten ziyade birey ve toplum sağlığını korumaktır. Paternalist devlet anlayışı ile özellikle alkol ve tütün ürünleri gibi erdemsiz mallar üzerine konulan bu vergilerin temel amacı bahse konu maddelere erişimi zorlaştırarak tüketimini azaltmak/kısıtlamak olsa da vergi gelirleri üzerindeki etkisi de oldukça önemlidir. Bu amaçlarla konulan ve "günah vergileri" olarak da adlandırılan bu vergilerin dünyada ve Türkiye'de birçok uygulama örneği bulunmaktadır. Türkiye'de vergi gelirlerinin yaklaşık olarak yüzde yetmişi dolaylı vergilerden elde edilmektedir. Alkol ve tütün ürünleri üzerinden alınan vergiler, dolaylı vergilerden biri olan Özel Tüketim Vergileri (ÖTV) kapsamında yer almaktadır. Toplum ve birey sağlığını korumak için son yıllarda alkol ve tütün ürünleri üzerine konulan vergilerin oranlarında ciddi artışlar söz konusu olmuştur. Yapılan araştırmalarda bu artışların tüketimi azaltma yönünde faydası olduğu saptanmış olmakla beraber istenilen sonuca henüz ulaşılamadığı sonucu ortaya koyulmaktadır. Vergi sonrası fiyat artışlarına rağmen tütün ve alkol kullanımının ve bu kullanımlara bağlı olarak bireylerin artan sağlık sorunlarının hala arzu edilen düzeye indirilemediği görülmektedir. Devletin bu ürünler üzerinden elde ettiği vergi gelirlerinin yanı sıra bağımlılık yapıcı maddeler içeren bu ürünlerin yol açtığı sağlık sorunlarına ilişkin; bağımlılık azaltıcı tedaviler ve bağımlılık sonrası gelişen sağlık problemlerine yönelik yaptığı sağlık harcamalarının da göz önünde bulundurularak değerlendirilmesi önem arz etmektedir. Bu bağlamda, bu çalışmayla amaçlanan bağımlılık yapıcı maddelerin vergi gelirleri üzerindeki etkisini detaylı olarak analiz etmektir.
The aim of taxation of addictive substances in our country is to protect individual and public health rather than generating income. Although the main purpose of these taxes, which are imposed on demerit goods such as alcohol and tobacco products, with a paternalist state understanding, is to reduce/restrict consumption by making it difficult to access the aforementioned substances, their effect on tax revenues is also very important. There are many application examples of these taxes, also called "sin taxes", which are imposed for these purposes in the world and in Türkiye. Apart from alcohol and tobacco products, drugs are the leading addictive substances. On the other hand, certain medical drugs with narcotic effects are also among the addictive substances in our country. The production and trade of plants such as opium determined for the production of these drugs are restricted by legal regulations. Since non-medical drugs are illegal, illicit consumption or production of these products is tried to be prevented through deterrent practices such as imprisonment and confiscation. Approximately seventy percent of tax revenues in Türkiye are derived from indirect taxes. Taxes on alcohol and tobacco products are included in the Special Consumption Taxes (SCT), which is one of the indirect taxes. In order to protect public and individual health, there have been serious increases in the rates of taxes on alcohol and tobacco products in recent years. Although it has been determined in the studies that these increases are beneficial in reducing consumption, it is revealed that the desired result has not been achieved yet. Despite the post-tax price increases, it is seen that tobacco and alcohol use and the increasing health problems of individuals due to these uses still cannot be reduced to the desired level. In addition to the tax revenues obtained by the government on these products, regarding the health problems caused by these products containing addictive substances; It is important to evaluate the health expenditures made for addiction-reducing treatments and health problems that develop after addiction, also taking into account. In this context, the aim of this study is to analyze the effect of addictive substances on tax revenues in detail.
The aim of taxation of addictive substances in our country is to protect individual and public health rather than generating income. Although the main purpose of these taxes, which are imposed on demerit goods such as alcohol and tobacco products, with a paternalist state understanding, is to reduce/restrict consumption by making it difficult to access the aforementioned substances, their effect on tax revenues is also very important. There are many application examples of these taxes, also called "sin taxes", which are imposed for these purposes in the world and in Türkiye. Apart from alcohol and tobacco products, drugs are the leading addictive substances. On the other hand, certain medical drugs with narcotic effects are also among the addictive substances in our country. The production and trade of plants such as opium determined for the production of these drugs are restricted by legal regulations. Since non-medical drugs are illegal, illicit consumption or production of these products is tried to be prevented through deterrent practices such as imprisonment and confiscation. Approximately seventy percent of tax revenues in Türkiye are derived from indirect taxes. Taxes on alcohol and tobacco products are included in the Special Consumption Taxes (SCT), which is one of the indirect taxes. In order to protect public and individual health, there have been serious increases in the rates of taxes on alcohol and tobacco products in recent years. Although it has been determined in the studies that these increases are beneficial in reducing consumption, it is revealed that the desired result has not been achieved yet. Despite the post-tax price increases, it is seen that tobacco and alcohol use and the increasing health problems of individuals due to these uses still cannot be reduced to the desired level. In addition to the tax revenues obtained by the government on these products, regarding the health problems caused by these products containing addictive substances; It is important to evaluate the health expenditures made for addiction-reducing treatments and health problems that develop after addiction, also taking into account. In this context, the aim of this study is to analyze the effect of addictive substances on tax revenues in detail.
Açıklama
Sosyal Bilimler Enstitüsü, Maliye Ana Bilim Dalı
Anahtar Kelimeler
Maliye, Finance
