Is It Possible to Reduce Cigarette Consumption by Taxes? A Comparison Between Turkey and The European Union
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Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Sosyoekonomi Soc
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
This study investigates whether tax structures are significant determinants of cigarette consumption patterns. The study analysed the tax burden on cigarettes in Turkey, and the tax rates were compared with the European Union (EU) countries. Then, it compares smoking trends in Turkey and EU countries. In the study, data from the statistical office of the European Union and the official institutions of Turkey were used. This study concludes that, in contrast to EU countries, ad valorem taxes in Turkey have a larger share than specific taxes. In addition, taxes on cigarettes have a deterrent effect in EU countries but not in Turkey. Thus, taxation techniques may be as important as tax rates in changing consumer preferences.
Açıklama
Anahtar Kelimeler
Tax Burdens on Cigarettes; Cigarette Consumption; Comparative Tax Systems
Kaynak
Sosyoekonomi
WoS Q Değeri
N/A
Scopus Q Değeri
N/A
Cilt
30
Sayı
52
