TÜRKİYE’DE GÜNAH VERGİLERİNİN ÖZEL TÜKETİM VERGİSİ KAPSAMINDA DEĞERLENDİRİLMESİ

Taxes are the most important source of revenue for governments. Taxes have fiscal as well as non-fiscal objectives. In this context, states aim to provide social welfare by reducing the consumption of these goods by intervening with taxes on demerit goods that harm the society and have negative externalities. Taxation of goods such as alcohol, cigarettes and cola sodas, which are among the demerit goods and which are habit-forming and widely consumed by individuals, has recently brought along debates on whether states tax these goods and services in order to reduce the amount of these goods and services or to generate more revenue.In this study, taxes on alcoholic beverages, tobacco and tobacco products and cola sodas, which are also referred to as sin taxes in the literature, are evaluated within the scope of special consumption tax and the effectiveness of sin taxes is investigated.