DOI :10.26650/PB/SS10.2019.001.079   IUP :10.26650/PB/SS10.2019.001.079    Full Text (PDF)

Sociological Effects of Special Consumption Tax Reductions: Empirical Findings

İhsan Cemil DemirAli Balkı

Taxes are used to perform many purposes, particularly to finance of public services. Especially in times of economic recession, States have gone to tax reductions to stimulate the economy. In the short term, the preferred policy tool to revive the aggregate demand is the reduction of taxes on consumptions. In this respect, during 2016-2018 periods, government reduced special consumption taxes in Turkey. The purpose of this study is to determine how individuals perceived and how they behaved after the recent special consumption tax reductions. For this purpose, a survey was conducted with 1304 people as a face to face and online manner. The general results of this survey are show that the applications of special consumption tax reductions are accepted appropriate and very useful. 

JEL Classification : H20 , H30


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