Obezite Vergisi ve Türk Vergi Sisteminde Obeziteye Yönelik Uygulamalar

Anayasa'nın 2'nci maddesinde yer alan sosyal devlet ilkesi gereği devlet, ülke sınırları dâhilinde yaşayan toplumun refahını güçlendirmeye yönelik faaliyetlerde bulunmayı kendisine görev edinmiştir. Toplum sağlığının iyileştirilmesine yönelik faaliyetler de bu bağlamda değerlendirilmekte; başta ABD olmak üzere bazı ülkelerde bu amaca hizmet etmek üzere obezite vergisi uygulanmaktadır. Obezite vergisiyle aşırı kilo ve obeziteye yol açan gıda veya gıda içeriklerinin vergilendirilerek bu gıdaların üretim ve tüketimlerinin kısılması hedeflenmektedir. Bu yönüyle negatif dışsallıkların içselleştirilmesini sağlamakla birlikte devlete gelir sağlayıcı bir etkide ortaya çıkmaktadır. Söz konusu vergi Türkiye'de sağlık amacıyla uygulanmasa da ek gelir elde etmek amacıyla halen kısmen zararlı denilebilecek ürünler üzerine farklılaştırılmış nispi ve maktu vergilendirme ile uygulanmaktadır. Obeziteyle mücadele ile birlikte Türk Vergi Sistemi'nde obeziteye yönelik mükelleflerin yararına uygulamaların bilinmesi ve obeziteyle mücadelede verginin etkin bir araç olarak kullanılması önem taşımaktadır.

Anahtar Kelimeler:

Dışsallıklar, Dürtme, Obezite Vergisi

The Increasing Food Prices And The Evaluation of The Financial Performance of Food Companies Enlisted in Istanbul Stock Exchange

The state undertakes activities that strengthen welfare of the society within state boundaries as a duty, as required by the social state principle in the Article 2 of the Constitution. Activities for improving society health are considered in this regard; USA in particular, obesity tax is applied for serve this purpose in some countries. With obesity tax, it is aimed to reduce the production and consumption of these foods by taxing food or food ingredients that cause excessive weight and obesity. In this way, in conjunction with internalization of negative externalities, obesity tax could make an income-generating effect for the state. The tax is applied by Turkey even if not for health but in order to generate additional income by differentiated relative and fixed taxation on products that can be called harmful. With the struggle against obesity, it is important for Turkish Tax System to know the implementations for the benefit of taxpayers and to use the tax as an effective tool in the struggle against obesity.

Keywords:

Externalities, Obesity Tax Taxation, Subsidies, Nudge,

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