Abstract:

Obesity is a widespread disease worldwide and causes many economic, health and socio-psychological problems. Against the problems caused by obesity, governments take many measures. In the beginning of these measures comes the obesity tax, which is an additional tax on unhealthy foods. Obesity tax is aimed at reducing the unhealthy food consumption of individuals toward healthier foods. The change in consumption is aimed at reducing obesity. The theoretical basis must be properly designed before passing to the application stage to ensure that obesity tax can deliver successful results. The proper design of the theoretical infrastructure on obesity tax will both facilitate the stage of tax implementation and ensure that the tax is successfully implemented by increasing the levels of individuals accepting this tax. The study examined the theoretical basis of obesity tax which is widely used in the world in the fight against obesity and has been evaluated in relation to it. According to this, before the application of obesity tax, it is assessed in which stage the tax will be applied, the positive and negative aspects, the consumer behavior and other factors should be taken into account.

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