SUCESS OF EXCISE DUTY ON TOBACCO PRODUCTS AND ALCHOLIC BEVERAGES IN TURKEY

Betül HAYRULLAHOĞLU ()
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Betül HAYRULLAHOĞLU: Uşak Üniversitesi/TÜRKİYE

JOURNAL OF LIFE ECONOMICS, 2015, vol. 2, issue 2, 89-112

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 suc 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.

Keywords: Excise; Duty; Demerit; Good; Cigarette; Trafficking; Bottlegging (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:jle:journl:v:2:y:2015:i:2:p:89-112

DOI: 10.15637/jlecon.72

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