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Alkollü içecekler üzerinden alınan vergilerin neden olduğu fiyat artışlarının tüketimi ve dolayısıyla neden olduğu dışsal maliyetleri azaltması beklenmektedir. Çalışmamızda Türkiye’de alkolü ürünler üzerinden alınan Özel Tüketim Vergisi (ÖTV) ile alkollü ürünlerin tüketim miktarı arasındaki ilişki kısa ve uzun dönem nedensellik testleri (Granger ve Toda-Yamamato) ve doğrusal regresyon analizi tekniği kullanılarak açıklanmaya çalışılmıştır. Elde edilen bulgular ışığında, alkollü içecekler üzerinden alınan ÖTV ile alkollü içeceklerin tüketim miktarları arasında kısa ve uzun dönemde tek yönlü bir nedensellik tespit edilirken regresyon analizinde alkollü ürünlerin tüketim miktarı ile alkollü ürünler üzerinden alınan vergiler arasındaki ters yönlü ilişkinin varlığını belirten literatürü destekler sonuç elde edilmiştir.
It is expected to reduce the consumption and external costs caused by the price increases caused by the taxes obtained through alcoholic beverages. In our study, the relationship between the Special Consumer Tax (ÖTV) and the amount of consumption of alcoholic products obtained through alcoholic products in Turkey was tried to explain using short and long-term causality tests (Granger and Toda-Yamamato) and linear regression analysis techniques. In light of the findings obtained, a one-way cause is identified in the short and long term between the quantities of consumption of alcoholic beverages and alcoholic beverages; in the regression analysis, literature supports the existence of the reverse relationship between the quantity of consumption of alcoholic products and the taxes obtained through alcoholic beverages has been obtained.
The price increases caused by taxes on alcoholic beverages are expected to reduce consumption and thus external costs. In our study,the correlation between special consumptipon tax (SCT) on alcoholic beverages and amount of alcoholic consumption in Turkey was intended to be explained using short and long run causality tests (Granger and Toda-Yamamato) and linear regression analysis technique. In the light of obtained findings, a one- way causality was found between SCT on and consumption amount of alcoholic beverages, in short and long run. In the regression analysis inverse correlation was found between consumption amount and taxes on alcholic beverages, which show parallelism with the results in the literature.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Uluslararası
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