OBEZİTE İLE MÜCADELEDE VERGİLENDİRME: TÜRKİYE’DE MÜMKÜN MÜ?

Bu çalışmanın amacı, obezite ile mücadelede uygulanan vergileme politikasını ele almaktır. Çalışmada son yıllarda gündemde olan obezite vergilerinin tanımı, amaçları, etkileri ayrıntılı bir şekilde incelenmiş ve Türkiye’de uygulanabilirliği değerlendirilmiştir. Bu makaleye göre; Avrupa Birliği Üyesi ülkelerde uygulanmaya başlanan bu vergilerin Türkiye’de de uygulanabilirliğinin değerlendirilmesi gerekmektedir. Çalışma sonunda obezite vergisi adı altında uygulanabilecek bir vergi ile sağlıklı gıdaların daha az, sağlıksız gıdaların ise daha fazla vergilendirilmesi yoluyla, bireylerin sağlıksız gıda tüketiminin azaltılabileceği ve daha sağlıklı gıdaları tercih etmelerinin sağlanabileceği öne sürülmektedir.

Anahtar Kelimeler:

Obezite, Yağ Vergileri, Şeker-Şekerli İçecek Vergileri, Gıda Vergilendirmesi, Türkiye

TAXATION IN STRUGGLE WITH OBESITY: IS THAT POSSIBLE IN TURKEY?

The purpose of this study is to deal with the taxation policies applied in the fight against to obesity. In the study, in addition to definitions, objectives, assignments effects of obesity taxes are also comprehensively investigated and feasibility in Turkey is evaluated. According to this study, Turkey should be also assessed feasibility of these obesity taxes in which are implemented in European Union member countries. At the end of the study, it is suggested that through the obesity tax which is applied healthy foods can be less and unhealthy foods can be more taxed, individuals can be reduced unhealthy food consumption and can be selected more healthy foods.

Keywords:

Obesity, Fat Tax, Sugar-Sweetened Beverage Tax, Food Taxation, Turkey,

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