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Günah vergisi kavramı, literatürde erdemsiz mallar üzerinden alınan vergiyi açıklamaktadır. Alkol ve tütün mamulleri gibi ürünler erdemsiz kabul edildikleri için alınan verginin bu ürünlerin kullanımı önlemek veya sınırlamak amacı da taşıdığı bilinmektedir. Günah vergisinin kapsamındaki ürünler, özel tüketim vergisi içerisinde yer alan mal ve hizmetleri ifade etmektedir. Dünya literatüründe “sin tax” adıyla ifade edilen vergi, Türkiye’de de 21. yüzyıl itibariyle özel tüketim vergisi (ÖTV) içerisinde yer almaktadır. Günah vergisi, konusu olduğu mal ve hizmetlerin kullanımını azaltma amacıyla alınmaya başlanmasına rağmen zaman içerisinde devletler için büyük bir gelir kaynağı haline gelmiştir. Literatür incelendiğinde; uluslararası ölçekte günah vergisinin işlevselliğini inceleyen ve olumlu ya da olumsuz farklı sonuçlara ulaşmış birçok çalışma olmasına rağmen, Türkiye’de yapılan araştırmaların yetersiz olduğu görülmektedir. Bu çalışmada, ÖTV içerisinde bulunan günah vergisi ile bireylerin alkol tüketimi arasındaki ilişki incelenmiştir. Çalışmanın amacı, günah vergisi ile alkol tüketiminin birbirini tek yönlü mü yoksa çift yönlü mü etkilediğini, 2006-2021 dönem aralığında Türkiye örneği ile açıklamaktır. Günah vergisi bağımsız değişken, alkol tüketimi ise bağımlı değişken olarak kullanılmıştır. Çalışmada elde edilen ampirik bulgulara göre, Toda-Yamamoto nedensellik testi sonuçlarında alkol tüketiminden günah vergisine doğru doğru nedensel ilişkiye rastlanmıştır. Diğer bir deyişle alkol tüketiminden günah vergisine doğru tek yönlü ilişki görülmüştür.
The concept of guilty tax describes the tax received by unfair goods in literature. It is also known that the taxes obtained because products such as alcohol and tobacco products are accepted unfairly have the purpose of preventing or restricting the use of these products. Products under the penalty tax are the goods and services included in the private consumer tax. in the world literature “Your tax” The tax expressed by the name is also included in the private consumer tax (ÖTV) in Turkey from the 21st century. Despite the fact that the crime tax has begun to be charged with the aim of reducing the use of the goods and services on which it is concerned, it has become a major source of income for the states over time. When literature is studied; although there are many studies that study the functionality of the crime tax on a international scale and have achieved different positive or negative results, the research in Turkey appears to be insufficient. In this study, we have studied the relationship between the crime tax and the consuming of alcohol by individuals. The aim of the study is to explain whether the tax and alcohol consumption are one-way or double-way, with the example of Turkey in the 2006-2021 period. The tax of sin is an independent variable, while alcohol consumption is used as a dependent variable. According to the empirical findings obtained in the study, the Toda-Yamamoto causality test results found the correct causal relationship from alcohol consumption to sin tax. In other words, it has been seen a one-way relationship from alcohol consumption to guilty tax.
The concept of sin tax explains the tax on vices in the literature. Since products such as alcohol and tobacco products are considered virtuous, it is known that the tax levied also aims to prevent or limit the use of these products. The products within the scope of the sin tax refer to the goods and services included in the special consumption tax. The tax, which is expressed as "sin tax" in the world literature, is included in the special consumption tax (SCT) in Turkey as of the 21st century. Although sin tax was started to be collected in order to reduce the use of the goods and services it is the subject of, it has become a major source of income for the states over time. When the literature is examined; Although there are many studies examining the functionality of the sin tax on an international scale and have reached different positive or negative results, it is seen that the studies conducted in Turkey are insufficient. In this study, the relationship between the sin tax in the SCT and the alcohol consumption of individuals was examined. The aim of the study is to explain whether sin tax and alcohol consumption affect each other unidirectionally or bidirectionally, with the example of Turkey in the period of 2006-2021. Sin tax was used as the independent variable and alcohol consumption as the dependent variable. According to the empirical findings obtained in the study, a correct causal relationship from alcohol consumption to sin tax was found in the results of the Toda-Yamamoto causality test. In other words, there was a one-way relationship from alcohol consumption to sin tax.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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