Yıl 2017, Cilt 19, Sayı 2, Sayfalar 69 - 82 2017-12-29

COUNTRY EXPERIENCES FOR OBESITY TAX
OBEZİTE VERGİSİ ÜLKE UYGULAMALARI

Işıl AYAS [1] , N. Tolga SARUÇ [2]

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Many countries try to tackle obesity problems in different ways which has increased rapidly recently. Obesity taxes which are aimed at increasing the prices of high calorie food and drinks in order to reduce their consumptions become popular. This study aims at analysing countries that employ obesity taxes and its effect on consumption. Survey of countries indicates that obesity taxes are applied mainly on sugary drinks, candies, snacks and highly sugared packed foods. Taxes on drinks are more successful than tax on foods because of low compliances cost and ease of application. Obesity taxes have a negative effect on sales and consumption as expected. 

Son yıllarda hızla artış gösteren obezite oranları birçok ülkeyi çözüm arayışına itmiştir. Yüksek kalorili yiyecek ve içeceklerin fiyatlarını arttırarak tüketimlerinin azalmasını hedefleyen obezite vergisi uygulamaları günümüzde oldukça popüler bir hale gelmiştir. Bu çalışmanın amacı obezite vergisi uygulayan ülkelerin incelenmesi ve verginin tüketim üzerine etkisinin olup olmadığının belirlenmesidir. Ülke uygulamaları incelendiğinde verginin şekerli içecekler, şekerlemeler, atıştırmalık paket içindeki aşırı şekerli gıdalardan alındığı görülmektedir. Uygulama kolaylığı, vergi uyum maliyetlerinin az olması gibi faktörler şekerli içecek üzerinden alınan vergilerin, gıda üzerinden alınan vergilere göre daha başarılı olmasını sağlamıştır. Tüketim etkisine bakıldığında verginin birçok ülkede yürürlüğe konulduktan sonra tüketim oranlarında ve satışlarda düşüş meydana getirdiği görülmektedir. 

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Konular Sosyal ve Beşeri Bilimler
Dergi Bölümü Makaleler
Yazarlar

Yazar: Işıl AYAS (Sorumlu Yazar)
E-posta: iyeter@sakarya.edu.tr
Kurum: Sakarya Üniversitesi
Ülke: Turkey


Yazar: N. Tolga SARUÇ
E-posta: tolgasaruc@gmail.com
Kurum: İstanbul Üniversitesi
Ülke: Turkey


Bibtex @araştırma makalesi { akuiibfd373114, journal = {Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi}, issn = {1302-1966}, address = {Afyon Kocatepe Üniversitesi}, year = {2017}, volume = {19}, pages = {69 - 82}, doi = {}, title = {OBEZİTE VERGİSİ ÜLKE UYGULAMALARI}, key = {cite}, author = {SARUÇ, N. Tolga and AYAS, Işıl} }
APA AYAS, I , SARUÇ, N . (2017). OBEZİTE VERGİSİ ÜLKE UYGULAMALARI. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 19 (2), 69-82. Retrieved from http://dergipark.gov.tr/akuiibfd/issue/33632/373114
MLA AYAS, I , SARUÇ, N . "OBEZİTE VERGİSİ ÜLKE UYGULAMALARI". Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 19 (2017): 69-82 <http://dergipark.gov.tr/akuiibfd/issue/33632/373114>
Chicago AYAS, I , SARUÇ, N . "OBEZİTE VERGİSİ ÜLKE UYGULAMALARI". Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi 19 (2017): 69-82
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