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OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

Işıl Ayas, Naci Tolga Saruç

Obezite günümüzde sadece tıbbi değil, oluşturduğu maliyetleri düşüldüğünde aynı zamanda ekonomik bir sorun haline gelmiştir. Obezite ile mücadele için obezite vergisini uygulayan bazı ülkeler bulunmaktadır. Bu çalışmada obezite vergisi teorik olarak irdelenmiştir. Olası bir obezite vergisinin uygulamasından önce kullanılacak vergi tekniğinin tüm detayları dikkatlice belirlenmeli ve hükümetlerin vergi sonrası oluşabilecek sorunlara karşı hazırlıklı olması ve hızlı çözüm yöntemleri geliştirmesi gerekmektedir. Gıda piyasasında asimetrik bilgi, dışsal maliyetler, rasyonalite yoksunluğu gibi piyasa başarısızlıkları bulunmaktadır. Obezite vergisi bu başarısızlıkları gidermek için bir araç olarak kullanılabilir. Tüketim vergisi şeklinde alınabilen obezite vergisi spesifik matraha sahip olduğunda (advalorem matraha göre) tüketimi düşürmekte daha etkili olabilmektedir. Obezite vergisinin olumlu ve olumsuz yönleri bulunmaktadır. Vergi ile ilgili en önemli olumlu beklenti; tüketicilerin sağlıksız mallara olan talebini azaltarak obeziteyi düşürme etkisidir. Olumsuz görülen yönü ise regresif etkisi olabilmesi ve devletin özel hayata müdahalesi olarak görülebilmesi nedeniyle toplumsal kabul edilebilirlik düzeyidir. 

Anahtar Kelimeler: Obezite Vergisi, Teori
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Obezite Vergisi Üzerine Teorik İnceleme

Işıl Ayas, Naci Tolga Saruç

The problem of obesity is not only a medical issue but also economical one when we consider the costs of obesity. There are some countries which employ obesity taxes in order to fight obesity epidemic. This study examines obesity taxes in theoretical way. Before applying an obesity tax, governments should specify all the technical detail carefully, and be prepared to solve the problems rapidly which can be risen because of the tax. There are some market failures in the food markets such as asymmetrical information, external costs and irrationalities, obesity taxes can be used to fix these market failures. There are some advantages and disadvantages of the tax; the most important aspect of the tax is its ability to reduce obesity rate as reducing demand for unhealthy food and drinks, one negative side of the tax is that the effect can be regressive and people may perceive the tax as an intervention in the private lives and so public acceptability level could be low. 

Anahtar Kelimeler: Obesity taxes, theory

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APA

Ayas, I., & Saruç, N.T. (2017). OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME. Maliye Çalışmaları Dergisi, 0(61), 1-23. https://doi.org/null


AMA

Ayas I, Saruç N T. OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME. Maliye Çalışmaları Dergisi. 2017;0(61):1-23. https://doi.org/null


ABNT

Ayas, I.; Saruç, N.T. OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME. Maliye Çalışmaları Dergisi, [Publisher Location], v. 0, n. 61, p. 1-23, 2017.


Chicago: Author-Date Style

Ayas, Işıl, and Naci Tolga Saruç. 2017. “OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME.” Maliye Çalışmaları Dergisi 0, no. 61: 1-23. https://doi.org/null


Chicago: Humanities Style

Ayas, Işıl, and Naci Tolga Saruç. “OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME.” Maliye Çalışmaları Dergisi 0, no. 61 (May. 2024): 1-23. https://doi.org/null


Harvard: Australian Style

Ayas, I & Saruç, NT 2017, 'OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME', Maliye Çalışmaları Dergisi, vol. 0, no. 61, pp. 1-23, viewed 3 May. 2024, https://doi.org/null


Harvard: Author-Date Style

Ayas, I. and Saruç, N.T. (2017) ‘OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME’, Maliye Çalışmaları Dergisi, 0(61), pp. 1-23. https://doi.org/null (3 May. 2024).


MLA

Ayas, Işıl, and Naci Tolga Saruç. “OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME.” Maliye Çalışmaları Dergisi, vol. 0, no. 61, 2017, pp. 1-23. [Database Container], https://doi.org/null


Vancouver

Ayas I, Saruç NT. OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME. Maliye Çalışmaları Dergisi [Internet]. 3 May. 2024 [cited 3 May. 2024];0(61):1-23. Available from: https://doi.org/null doi: null


ISNAD

Ayas, Işıl - Saruç, NaciTolga. “OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME”. Maliye Çalışmaları Dergisi 0/61 (May. 2024): 1-23. https://doi.org/null



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Çevrimiçi Yayınlanma30.06.2017

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