Yeni Bir Maliye Politikası Aracı Olarak Obezite Vergisi ve Örnek Ülke Uygulamaları

Obezite küreselleşme sürecinin etkisiyle dünyada daha dikkate alınır bir sorun olarak karşımıza çıkmaktadır. Birçok bilimsel kaynak artık obeziteyi küresel bir salgın olarak tanımlanmaktadır. Küreselleşmeyle birlikte obeziteye neden olan ürünlerin daha ulaşılabilir olması ve dolayısıyla beslenme alışkanlıklarında yaşa- nan farklılıklar obeziteyi küresel bir salgın haline getirmiştir. Dünya Sağlık Örgü- tünün raporlarında da dile getirdiği gibi obezite tehlikesi gelişmiş ve gelişmekte olan ülkeler için önemli bir sorundur. Bu soruna çözüm olarak çeşitli ülkelerde fi- ziksel aktivite programları düzenlenmesi, sağlıklı beslenme eğitimlerinin verilme- si gibi mali olmayan çözümlerin yanı sıra bazı ülkelerde mali çözüm olarak obe- ziteye neden olabilecek ürünlere ek bir vergi olarak obezite vergisi uygulanmış veya uygulanması düşünülmektedir. Bu vergi literatürde yağ vergisi, şeker ver- gisi, abur cubur vergisi gibi farklı isimlerle adlandırılabilmektedir. Bu çalışma yeni bir vergi diyebileceğimiz obezite vergisinin teoride uygulanma yöntemleri ile pratikte uygulayan bazı ülke örnekleri incelenecektir.

Obesity Tax as a New Fiscal Policy Instrument and Examples of Country Applications

Obesity is considered as an emerging problem with globalization. Numerous sci- entific resources are defining obesity as global pandemic. With globalization, products causing obesity are now more reachable and consequently altering ea- ting habits thus making obesity as a global pandemic. As World Health Organiza- tion Reports state, the threat of obesity has become a major problem for develo- ped and developing countries. In this context, most countries are using non-fiscal policies like organizing physical exercise programs, educating healthy eating ha- bits and some other countries either implemented or thinking about implementing an additional obesity tax on the products causing obesity as a fiscal policy. This tax has been referred to as fat tax, sugar tax and junk food tax in the litera- ture. This study is examining the methods of implementing the tax and will give examples of some countries that are applying the tax.

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