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  Citation Number 2
 Views 243
 Downloands 54
Günah Vergileri Açısından Avrupa Birliği Ülkelerinin Gıda Ürünlerinde İndirilmiş Katma Değer Vergisi Oranlarının Değerlendirilmesi
2018
Journal:  
Journal of Current Researches on Business and Economics
Author:  
Abstract:

Bu çalışmada, Avrupa Birliği’nde yer alan ülkelerin katma değer vergilerinin standart ve indirilmiş oranlarındaki gıda ürünlerinin günah vergilerine uygun şekilde yapılandırılıp yapılandırılmadığı konusu değerlendirmeler yapılarak ele alınmaktadır. Fazla tüketilmesi veya sadece tüketilmesi durumunda insan sağlığına zarar veren maddelerin yaydığı negatif dışsallıkları önlemek için söz konusu maddeler üzerine vergi konularak fiyatının arttırılması sağlanır. Günah vergisi olarak adlandırılan bu vergi, sigara ve alkol gibi erdemsiz mallar üzerine konulmaktadır. Dünyada son yıllarda obezite gibi hastalıklara yol açması nedeniyle şekerli, unlu yiyecekler ile asitli içecekler üzerine de özel vergiler konulmaya başlanmıştır. Bu vergiler, insan sağlığına zararlı gıda ürünlerinin tüketiminin kısılması açısından önem arz etmektedir. Çalışmamızda, dünyanın gelişmiş ülkeler olarak önemli bir kısmını oluşturan Avrupa Birliği ülkelerinin KDV oranlarında yer alan gıda ürünlerine dair günah vergileri karşılaştırmalı olarak incelenerek bu konunun önemi vurgulanmıştır.

Keywords:

evaluation of value-added tax rates reduced in food products of european union countries in terms of sin taxes
2018
Author:  
Abstract:

in this study, these assessments that the countries in the european union have not been configured and configured in accordance with the sin taxes of food products in the standard and reduced rates of the added value taxes of the countries in the european union, are discussed with more consumption or not only in the case of consumption, in order to avoid negative exclusions caused by substances that damage human health, the price of tax is provided as a sin tax, which is considered to increase in the price of this tax cigarette and alcohol, in recent years, due to the fact that it leads to diseases such as obesity in the world, it is important to the importance of the consumption of food products that have been compared to the non-specific consumption of these countries with unsweet foods, which have been given in regard to the importance of the importance of the importance of the consumption of this tax consumption of the importance of the consumption of the importance of this tax consumption of food products in regard to the importance of this country in regard to the importance of the importance of this country, which have been developed in regard to the importance of food products in regard to the importance of this country, which have been given to the importance of this tax consumption of food products in regard to the importance of the importance of the

Keywords:

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Journal of Current Researches on Business and Economics

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Uluslararası

Metrics
Article : 119
Cite : 68
2023 Impact : 0.065
Journal of Current Researches on Business and Economics