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

Osman Gülden and Mustafa Mıynat
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Osman Gülden: Manisa Celal Bayar University
Mustafa Mıynat: Manisa Celal Bayar University

Journal of Finance Letters (Maliye ve Finans Yazıları), 2023, vol. 38, issue 120, 73-96

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 fiscal goals, efficiency cannot be achieved in economic, social, and public health outputs, and are unsuccessful in secondary targets.

Keywords: Excise Tax; Health Taxes; Tax Burden; Demerit Goods; Consumer Sovereignty (search for similar items in EconPapers)
JEL-codes: H23 H3 I18 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:acc:malfin:v:38:y:2023:i:120:p:73-96

DOI: 10.33203/mfy.1269023

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