ŞEKERLİ VE TATLANDIRICILI İÇECEK VERGİSİNİ UYGULAYAN ÜLKE ÖRNEKLERİ VE TÜRKİYE DEĞERLENDİRMESİ
Vergiler, kamu harcamalarının finansmanını karşılama amacı dışında, ekonomik ve sosyal amaçlarla da alınabilmektedir. Şekerli ve tatlandırıcılı içecekler üzerindeki vergiler esasen daha sağlıklı bir toplum yapısına ulaşmada kullanılabilecek bir araç olarak karşımıza çıkmaktadır. Şekerli ve tatlandırıcılı içeceklerin içinde bulunan ilave kalorili şeker ve tatlandırıcıların neden olduğu hastalıkların önüne geçebilmek için vergilerle bu içeceklerin tüketiminin azaltılması yoluna gidilebilmektedir. Bu çalışmada, şekerli ve tatlandırıcılı içecek tüketiminin insan sağlığına olumsuz etkileri ele alınmakta, bu içeceklerin tüketiminin gelişimi ve artış nedenleri ortaya konulmakta, şekerli ve tatlandırıcılı içecek vergisini uygulayan ülke örnekleri incelenmekte ve Türkiye uygulaması değerlendirilmektedir. Anahtar Sözcükler: Vergileme, Şeker vergisi, Şeker vergisi uygulamaları, Türkiye’de şeker vergisi ABSTRACT
APPLYING OF SUGAR AND SWEETENED BEVERAGE TAX IN SAMPLE COUNTRIES AND EVALUATION OF TURKEY
There are also social purposes of taxes as well as fiscal purpose. The tax on sugar and sweetened beverages can be used as instruments to achieve healthy society. In order to combat diseases caused added caloric sugars and sweeteners which found in sugar and sweetened beverages, levy on taxes in order to reduce consumption of these beverages. In this study, the negative human health effects of sugar and sweetened beverage consumption are discussed, the reasons for the development and increase of consumption of these beverages are explained, examples of countries applied sugar and sweetened beverage tax are examined and Turkey implementation is evaluated.
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- ISSN: 1303-5444
- Yayın Aralığı: Yılda 6 Sayı
- Başlangıç: 1991
- Yayıncı: İstanbul Serbest Muhasebeci Mali Müşavirler Odası
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ŞEKERLİ VE TATLANDIRICILI İÇECEK VERGİSİNİ UYGULAYAN ÜLKE ÖRNEKLERİ VE TÜRKİYE DEĞERLENDİRMESİ
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