Özet:

It is a well-known fact that smoking and the consumption of products that create habits of similar quality can cause serious disorders that can go to death and also harm the economy and the environment. Therefore, countries are applying taxes to reduce smoking consumption. Thanks to the taxes, no reaction will occur because consumption is not completely prohibited. In this sense, the private consumer tax is used as a means of social control, considering that it has a regulatory and dissuasive character. But it is open to the debate how effective the interventions through taxes are. In this study, the effectiveness of the special consumption tax obtained through smoking and products that create similar quality habits, according to the regulations aimed at reducing other smoking demand, how effective the special consumption tax is in reducing consumption and whether the high rate of the special consumption tax is causing the unregistered state. In order to obtain the results in this direction, a sample considered to be consumed by smoking and products that create similar quality habits was selected, the survey study was implemented and analyzed and the results were recorded.

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