Özet:

The The paternalistic state view, also called as the father-state, is based on the principle that the state forcibly prevents or restricts the use of certain substances that are considered harmful to public health - such as cigarettes, alcohol and sugary drinks, which are considered as demerit goods - in order to increase the welfare and peace of individuals. Within this view, where the state especially targets demerit goods, the aim is to prevent the consumption of demerit goods and to increase the welfare level of citizens. Demerit goods are the goods and services that have negative externalities and affect the public health negatively. The taxes called especially sin taxes are used as an important tool in this approach. Sin taxes are imposed to deter the consumption of goods that harm public health deter the excessive consumption of goods, such as cigarettes, alcohol and sugary drinks. In this way, some goods that affect public health negatively and cause negative externalities are kept away from society. In our country, Special Consumption Tax, which we can regard as a sin tax, increases the cost of tobacco products for the consumer. This study evaluates the application of Special Consumption Tax on tobacco products in Turkey and some selected countries was evaluated. As a result, it is concluded that the Special Consumption Tax collected on tobacco products, categorized as demerit goods, is not sufficient on its own to prevent or reduce the consumption of these goods.

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