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Obezite Vergisi Üzerine Teorik İnceleme

Işıl AyasNaci 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. 

Keywords: Obesity taxestheory

OBEZİTE VERGİSİ ÜZERİNE TEORİK İNCELEME

Işıl AyasNaci 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. 


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APA

Ayas, I., & Saruç, N.T. (2017). Obezite Vergisi Üzerine Teorik İnceleme. Journal of Public Finance Studies, 0(61), 1-23. https://doi.org/null


AMA

Ayas I, Saruç N T. Obezite Vergisi Üzerine Teorik İnceleme. Journal of Public Finance Studies. 2017;0(61):1-23. https://doi.org/null


ABNT

Ayas, I.; Saruç, N.T. Obezite Vergisi Üzerine Teorik İnceleme. Journal of Public Finance Studies, [Publisher Location], v. 0, n. 61, p. 1-23, 2017.


Chicago: Author-Date Style

Ayas, Işıl, and Naci Tolga Saruç. 2017. “Obezite Vergisi Üzerine Teorik İnceleme.” Journal of Public Finance Studies 0, no. 61: 1-23. https://doi.org/null


Chicago: Humanities Style

Ayas, Işıl, and Naci Tolga Saruç. Obezite Vergisi Üzerine Teorik İnceleme.” Journal of Public Finance Studies 0, no. 61 (Oct. 2021): 1-23. https://doi.org/null


Harvard: Australian Style

Ayas, I & Saruç, NT 2017, 'Obezite Vergisi Üzerine Teorik İnceleme', Journal of Public Finance Studies, vol. 0, no. 61, pp. 1-23, viewed 19 Oct. 2021, https://doi.org/null


Harvard: Author-Date Style

Ayas, I. and Saruç, N.T. (2017) ‘Obezite Vergisi Üzerine Teorik İnceleme’, Journal of Public Finance Studies, 0(61), pp. 1-23. https://doi.org/null (19 Oct. 2021).


MLA

Ayas, Işıl, and Naci Tolga Saruç. Obezite Vergisi Üzerine Teorik İnceleme.” Journal of Public Finance Studies, vol. 0, no. 61, 2017, pp. 1-23. [Database Container], https://doi.org/null


Vancouver

Ayas I, Saruç NT. Obezite Vergisi Üzerine Teorik İnceleme. Journal of Public Finance Studies [Internet]. 19 Oct. 2021 [cited 19 Oct. 2021];0(61):1-23. Available from: https://doi.org/null doi: null


ISNAD

Ayas, Işıl - Saruç, NaciTolga. Obezite Vergisi Üzerine Teorik İnceleme”. Journal of Public Finance Studies 0/61 (Oct. 2021): 1-23. https://doi.org/null



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Published Online30.06.2017

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