Özet:

Obesity is a serious health problem that is seen in almost every country in the world and causes many diseases. The expenses arising from obesity create a serious pressure on public budgets. This situation urges governments to take a number of measures on obesity. Although there are many factors that cause obesity, unmoving life and unhealthy nutrition are highlighted as the main causes. The subject of this study is the additive sugar drinks that are assessed under unhealthy nutrition from the factors that cause obesity and tax practices for these drinks. The aim of the study is to present a new tax proposal for Turkey, which is the subject of additional sugar drinks, by revealing the tax practices for extra sugar drinks in the world. In the study prepared in this direction, the theoretical background of sugar-drink taxes was studied and included the taxes applied by selected countries.

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