The purpose of this submission is to analyze the applications of excise taxes on some specific products-alcoholic beverages, mineral oils, tobacco products- among OECD countries in a comparative way. Initially, the basic goal and some nature of excise taxes, also the evaluation of it as a share of total income and GDP will be discussed then respectively the taxation on alcoholic beverages, mineral oils, and tobacco products will be considered in a contrastive manner. In the following conclusion section, same interpretations about Turkey take place. In this regard Turkey has the highest excise tax income among other OECD member countries, there increases the attractiveness and importance of this study
Alan : Ziraat, Orman ve Su Ürünleri; Spor Bilimleri
Dergi Türü : Uluslararası
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