Özet:

The taxes that the state receives from individuals forced and free of charge are charged in certain rates through spending and wealth. The consumer taxes that are among these taxes have also been placed within the Turkish tax system to objectives such as providing public income, regulating economic and social life. Special Consumer Taxes, which are a specific consumer tax within taxes, have an important place. Special consumption taxes are a type of indirect tax that is obtained by consumers of specifically specified goods and services on the expenses they make for these goods. Turkey has been taxed by different names by spending until 2002. The increase in the tax names, the administrative and technical difficulties in tax collection and the compliance with the agreement of the Turkish-European Union, in 2002 with Law No. 4760 Special Consumption Tax entered the Turkish tax system. In this study first, the tax structure of Turkey, the birth and purpose of the Special Consumer Tax in the world and the countries of the European Union were studied. Then the share in the tax revenues of the Special Consumer Tax in Turkey was examined for the period 2002-2019. The OECD countries and special consumer taxes in Turkey were later analyzed for the period 2007-2017. As a result, Turkey has the highest private consumer tax income among the OECD countries.

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