Is It Possible to Reduce Cigarette Consumption by Taxes? A Comparison Between Turkey and The European Union

Basit Öğe Kaydı
dc.contributor.authorTosun, Ayse Nil
dc.contributor.authorTekdemir, Nazmiye
dc.date.accessioned2025-01-21T16:33:13Z
dc.date.available2025-01-21T16:33:13Z
dc.date.issued2022
dc.departmentKırıkkale Üniversitesi
dc.description.abstractThis 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.
dc.identifier.doi10.17233/sosyoekonomi.2022.02.04
dc.identifier.endpage70
dc.identifier.issn1305-5577
dc.identifier.issue52
dc.identifier.scopus2-s2.0-85191969102
dc.identifier.scopusqualityN/A
dc.identifier.startpage55
dc.identifier.trdizinid1108121
dc.identifier.urihttps://doi.org/10.17233/sosyoekonomi.2022.02.04
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay1108121
dc.identifier.urihttps://hdl.handle.net/20.500.12587/23762
dc.identifier.volume30
dc.identifier.wosWOS:000936831600006
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.publisherSosyoekonomi Soc
dc.relation.ispartofSosyoekonomi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241229
dc.subjectTax Burdens on Cigarettes; Cigarette Consumption; Comparative Tax Systems
dc.titleIs It Possible to Reduce Cigarette Consumption by Taxes? A Comparison Between Turkey and The European Union
dc.title.alternativeSigara Tüketimini Vergiler ile Azaltmak Mümkün Mü? Türkiye ve Avrupa Birliği Arasında Bir Karşılaştırma
dc.typeArticle

Dosyalar

Koleksiyon

WOS İndeksli Yayınlar Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu
TR-Dizin İndeksli Yayınlar Koleksiyonu