BAZI OECD ÜLKELERİ BAĞLAMINDA OBEZİTE VERGİLERİNİN DEĞERLENDİRİLMESİ

Özellikle son yıllarda obezite oranları tüm dünyada artış göstermektedir. Bu durum birçok problemi de beraberinde getirmektedir. Bir taraftan obezite nedeniyle bireylerin sağlıklarının bozulması diğer taraftan sağlık sorunlarının meydana getirdiği ciddi maliyetler, hükümetleri harekete geçirmiştir. Obezite sorunu ile mücadelede birçok hükümet politikasının uygulandığı bilinmektedir. Bu politikalardan birisi de obezite vergileridir. Bu vergiler bilhassa OECD* ülkelerinde son yıllarda uygulama alanı bulmaktadır. Bazı OECD ülkelerinin kamuoyları ise obezite vergilerini hali hazırda tartışmaktadır. Bu bağlamda bu makalede son yıllarda obezite vergilerini uygulayan Meksika, Macaristan, Danimarka ve Fransa gibi OECD ülkelerine yönelik değerlendirmelerde bulunulmaktadır. Aynı zamanda bu makalede Türkiye, Avustralya gibi obezite vergilerini son yıllarda kamuoyunda tartışan OECD ülkelerine ilişkin bilgilere de yer verilmektedir.

ASSESSMENT OF THE OBESITY TAXES IN TERMS OF SOME OECD COUNTRIES

Particulary, in recent years obesity rates have been incresing around the world. This position brought along a lot of problems. On one hand obesity impairs health of individual, and on the other hand this gives rise to serious costs because it generates health issues. Because of these reasons, a number of governments have taken action. In order to fight with obesity problem, many government policies have been implemented so far by the governments around the world. One of these policies is obesity tax. This tax has been enforced in recent years, especially in OECD countries. On the other side, obesity tax is being disputed by public opinions of some OECD countries in these days. In this article, informations about OECD countries like Mexico, Hungary, Denmark and France which have been implementing obesity taxes in recent years, will be assessed. At the same time, in this article, appreciations relating to OECD countries like Turkey and Australia which are arguing obesity taxes in these days, will be given a place as well.

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