Taxes on Tobacco and Tobacco Products And World Applications
Tütün Ve Tütün Ürünleri Üzerinden Alınan Vergiler Ve Dünya Uygulamaları

Author : Zeynep ARIKAN -& Salih GÜRBÜZ
Number of pages : 690-698

Abstract

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

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