DÜNYA UYGULAMALARI PERSPEKTİFİNDE OBEZİTE VERGİLERİNİN UYGULANABİLİRLİĞİ

Amaç: Araştırmada, obezite vergilerinin teorik temelleri üzerinde durularak obezite vergisini uygulayan ülkelerden örnekler ile obezite vergisinin uygulanabilirliği tartışılmaktadır.Yöntem: Obezite vergileri teorik temelde ele alınarak ülke uygulamaları üzerinde durulmaktadır. Bulgular: Dünyadaki obezite vergisi uygulamalarına bakıldığında, son yıllarda obezite vergileri uygulayan ülke sayısı artmıştır. Birçok ülkede obezite vergilerinin pozitif etki yaratmasından dolayı dünya genelinde 22 ülke, obezite vergilerini bölgesel veya ulusal düzeyde çeşitli şekillerde uygulamakta veya uygulanmasını planlamaktadır.

APPLICABILITY OF OBESITY TAXES IN PERSPECTIVE OF WORLD PRACTICES

Objectives: In the study, aims to focus on the theoretical bases of obesity taxation, the feasibility of obesity taxation is discussed with samples from implementing countries of obesity taxation.Methods: Obesity taxes are considered on the theoretical basis and country practices are emphasized. Results: Considering the practices of obesity tax in the world, obesity has increased the number of countries applying taxes in recent years. Due to the positive impact of obesity taxes in many countries, 22 countries around the world are planning to implement or carry out obesity taxes at various regional or national levels.

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