Tobacco and tobacco products consumed and consumption in all countries are subject to tax assignment. Tobacco and tobacco products are not considered within the scope of prohibition although they are harmful products due to its structure, they are on the list of demerit goods. In this case, the taxation of tobacco and tobacco products is subject to high taxation without discrimination in developed or developing countries throughout the world, and the principle of tax justice is abandoned. Consumption tax is usually levied on tobacco and tobacco products. In our country and in many countries, excise tax and value added tax are dominant in taxes on tobacco and tobacco products. In this study, the taxes on tobacco and tobacco products in Turkey and selected countries will be examined, the tax burden on the tobacco and tobacco products of the applied tax will be evaluated in terms of taxation principles.
Keywords
Tobacco And Tobacco Products, Excise Tax, Value Added Tax Tax Burden
@article{2018,title={Taxes on Tobacco and Tobacco Products And World Applications},abstractNode={Tobacco and tobacco products consumed and consumption in all countries are subject to tax assignment. Tobacco and tobacco products are not considered within the scope of prohibition although they are harmful products due to its structure, they are on the list of demerit goods. In this case, the taxation of tobacco and tobacco products is subject to high taxation without discrimination in developed or developing countries throughout the world, and the principle of tax justice is abandoned. Consumption tax is usually levied on tobacco and tobacco products. In our country and in many countries, excise tax and value added tax are dominant in taxes on tobacco and tobacco products. In this study, the taxes on tobacco and tobacco products in Turkey and selected countries will be examined, the tax burden on the tobacco and tobacco products of the applied tax will be evaluated in terms of taxation principles.},author={Zeynep ARIKAN-& Salih GÜRBÜZ},year={2018},journal={Journal of Academic Value Studies (JAVStudies)}}
Zeynep ARIKAN-& Salih GÜRBÜZ . 2018 . Taxes on Tobacco and Tobacco Products And World Applications . Journal of Academic Value Studies (JAVStudies).DOI:10.23929/javs.781
Zeynep ARIKAN-& Salih GÜRBÜZ.(2018).Taxes on Tobacco and Tobacco Products And World Applications.Journal of Academic Value Studies (JAVStudies)
Zeynep ARIKAN-& Salih GÜRBÜZ,"Taxes on Tobacco and Tobacco Products And World Applications" , Journal of Academic Value Studies (JAVStudies) (2018)
Zeynep ARIKAN-& Salih GÜRBÜZ . 2018 . Taxes on Tobacco and Tobacco Products And World Applications . Journal of Academic Value Studies (JAVStudies) . 2018. DOI:10.23929/javs.781
Zeynep ARIKAN-& Salih GÜRBÜZ .Taxes on Tobacco and Tobacco Products And World Applications. Journal of Academic Value Studies (JAVStudies) (2018)
Zeynep ARIKAN-& Salih GÜRBÜZ .Taxes on Tobacco and Tobacco Products And World Applications. Journal of Academic Value Studies (JAVStudies) (2018)
Format:
Zeynep ARIKAN-& Salih GÜRBÜZ. (2018) .Taxes on Tobacco and Tobacco Products And World Applications Journal of Academic Value Studies (JAVStudies)
Zeynep ARIKAN-& Salih GÜRBÜZ . Taxes on Tobacco and Tobacco Products And World Applications . Journal of Academic Value Studies (JAVStudies) . 2018 doi:10.23929/javs.781
Zeynep ARIKAN-& Salih GÜRBÜZ."Taxes on Tobacco and Tobacco Products And World Applications",Journal of Academic Value Studies (JAVStudies)(2018)