TÜRKİYE’DE TÜTÜN MAMULLERİ VE ALKOLLÜ İÇKİLERDE ÖZEL TÜKETİM VERGİSİNİN BAŞARISI

Betül HAYRULLAHOĞLU

doi:10.15637/jlecon.72

SUCESS OF EXCISE DUTY ON TOBACCO PRODUCTS AND ALCHOLIC BEVERAGES IN TURKEY

Authors

Betül HAYRULLAHOĞLU Uşak University/TURKEY

10.15637/jlecon.72

Abstract

It has been long known that taxes are the most efficient type of public revenue. And excise duty has an important place in taxes. But, besides fiscal purposes, excise duty has some extra fiscal purposes suc as reducing the consumption of alcohol and tobacco products especially. In this study, the success of excise duty on reducing the consumption of tobacco products and alcoholic beverages was examined.

Keywords:

Excise Duty Demerit Good Cigarette Trafficking Bottlegging

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Published

2015-04-30

Issue

Vol. 2 No. 2 (2015)

Section

Research Articles

How to Cite

HAYRULLAHOĞLU, B. (2015). SUCESS OF EXCISE DUTY ON TOBACCO PRODUCTS AND ALCHOLIC BEVERAGES IN TURKEY. Journal of Life Economics, 2(2), 89–112. https://doi.org/10.15637/jlecon.72

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