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IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY

Yıl 2023, Cilt: 23 Sayı: 2, 331 - 340, 10.05.2023

İhsan Cemil Demir Ali Balkı

https://doi.org/10.21121/eab.1165418

Öz

This study aims to investigate the perceptions and attitudes of individuals towards the excise tax applied in Turkey since 2002 and whether the excise tax is accepted as an externality tax. The data were collected through online and face-to-face survey methods from 1304 participants across Turkey and were analyzed by regression models. The results show that the excise tax directly affects individuals' expenditures in the high-income group. The perceptions of individuals with high general tax awareness and those who expect an update in tariffs every year have positive attitudes about the excise tax. The perceptions of those who think that the scope of the excise tax should be narrowed towards the excise tax are negative. Besides, the positive perceptions of excise tax by individuals who consume harmful products more frequently and those who think that the excise tax on harmful products should be raised support that the excise tax is an externality tax.

Anahtar Kelimeler

Tax Perception Tax Awareness Excise Tax Negative Externalities Externality Tax

Kaynakça

  • Baumol, W. J. (1972). On Taxation and the Control of Externalities. The American Economic Review, 62(3): 307-322.
  • Blecher, E. H., Ross, H. and Stoklosa, M. (2013). Lessons Learned from Cigarette Tax Harmonisation in the European Union. Tobacco Control, 0: 1-3.
  • Buchanan, J. M. (1969). External Diseconomies, Corrective Taxes and Market Structure. The American Economic Review, 59(1): 174-177.
  • Chaloupka, F. J., Grossman, M. and Saffer, H. (2002). The Effects of Price on Alcohol Consumption and Alcohol-Related Problems. Alcohol Research & Health, 26(1): 22-34.
  • Chetty, R., Looney, A. and Kroft, K. (2009). Salience and Taxation: Theory and Evidence. The American Economic Review, 99(4): 1145-1177.
  • Cnossen, S. (2010). Excise Taxation in Australia. In Melbourne Institute – Australia’s Future Tax and Transfer Policy Conference (236-256 pp.). Proceedings of a Conference.
  • Curti, D., Shang, C., Chaloupka, F. J. and Fong, G. T. (2019). Tobacco Taxation, Illegal Cigarette Supply and Geography: Findings from the ITC Uruguay Surveys. Tobacco Control, 28: 53-60.
  • Çetin, M. and Özkan, E. (2018). Türkiye’de Vergi-Tüketim İlişkisi: Alkol ve Tütün Ürünlerine Yönelik Bir Saha Araştırması. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 21(40): 271-287.
  • DeCicca, P. and McLeod, L. (2008). Cigarette Taxes and Older Adult Smoking: Evidence from Recent Large Tax Increases. Journal of Health Economics, 27(4): 918-929.
  • Devos, K. (2008). Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia. Revenue Law Journal, 18(1): 1-43.
  • Diamond, P. A. (1973). Consumption Externalities and Imperfect Corrective Pricing. The Bell Journal of Economics and Management Science, 4(2): 526-538.
  • Dornstein, M. (1987). Taxes: Attitudes and Perceptions and Their Social Bases. Journal of Economic Psychology, 8(1): 55-76.
  • Eckerstorfer, P. and Wendner, R. (2013). Asymmetric and Non-Atmospheric Consumption Externalities, and Efficient Consumption Taxation. Journal of Public Economics, 106: 42-56.
  • Farley, S. M., Coady, M. H., Mandel-Ricci, J., Waddell, E. N., Chan, C., Kilgore, E. A. and Kansagra, S. M. (2015). Public Opinions on Tax and Retail-Based Tobacco Control Strategies. Tobacco Control, 24(1): e10-e13.
  • Frey, B. S. and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1): 136-159.
  • Gebauer, A., Nam, C. W. and Parsche, R. (2005). Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for the New EU Member States. CESifo Economic Studies, 55(1): 133-157.
  • Gergerlioğlu, U. (2017). Otomobil Yakıt Tüketimi İle Alakalı Vergilere İlişkin Tutum ve Davranışların Analizi: İstanbul Örneği. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 49: 59-86.
  • Gruber, J. and Koszegi, B. (2004). Tax Incidence when Individuals are Time-Inconsistent: The Case of Cigarette Excise Taxes. Journal of Public Economics, 88(9-10): 1959-1987.
  • Hayrullahoğlu, B. (2015). Türkiye’de Tütün Mamulleri ve Alkollü İçkilerde Özel Tüketim Vergisinin Başarısı. Journal of Life Economics, 2: 89-112.
  • Hines, J. R. (2007). Taxing Consumption and Other Sins. Journal of Economic Perspectives, 21(1): 49-68.
  • Keen, M. (1998). The Balance Between Specific and Ad Valorem Taxation. Fiscal Studies, 19(1): 1-37.
  • King, J. L., Shan, L. and Azagba, S. (2020). Association Between Purchasing Behaviors and Cigar Use: A Longitudinal Analysis of Waves 1-3 of the Population Assessment of Tobacco and Health (Path) Study. Plos One, 15(6): 1-10.
  • Li, S., Linn, J. and Muehlegger, E. (2014). Gasoline Taxes and Consumer Behavior. American Economic Journal, 6(4): 302-342.
  • Marandu, E. E., Mbekomize, C. J. and Ifezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7(9): 207-218.
  • Novytska, N. V. (2013). European Practice in Excise Taxation on Mineral Oil Products (Eds. P. Bula, O.O. Drugov and J. Fudalinski), in Management and Development of Financial Systems in Eastern European Countries: Current State and Problems (235-242). Cracow: Cracow University of Economics.
  • O’Donoghue, T. and Rabin, M. (2006). Optimal Sin Taxes. Journal of Public Economics, 90(10-11): 1825-1849.
  • OECD. (2018). Consumption Tax Trends 2018: VAT/GST and Excise Rates, Trends and Policy Issues. Paris: OECD Publishing.
  • OECD. (2020). Consumption Tax Trends 2020: VAT/GST and Excise Rates, Trends and Policy Issues. Paris: OECD Publishing.
  • Pigou, A. C. (1920). The Economics of Welfare. London: Macmillan and Company.
  • Plott, C. R. (1966). Externalities and Corrective Taxes. Economica, 33(129): 84-87.
  • Rietveld, P. and Woudenberg, S. (2005). Why Fuel Prices Differ. Energy Economics, 27(1): 79-92.
  • Santos, G. (2017). Road Transport and CO2 Emissions: What are the Challenges?. Transport Policy, 59: 71-74.
  • Scott, K. R. (2012). Rational Habits in Gasoline Demand. Energy Economics, 34(5): 1713-1723.
  • Song, Y. and Yarbrough, T. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5): 442-452.
  • Torgler, B., Demir, I. C., Macintyre, A. and Schaffner, M. (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, 38(2): 313-339.
  • Torgler, B. and Schneider, F. (2007). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries. Social Science Quarterly, 88(2): 443-470.
  • Tyc, V. (2008). Harmonization of Indirect Taxes in the European Union. International Journal of Law and Management, 50(2): 87-92.
  • Ulgen, S. (2002). Excise Tax in all Aspects. Istanbul: Publications of the Association of Financial Accountants.
  • Wagenaar, A. C., Salois, M. J. and Komro, K. A. (2009). Effects of Beverage Alcohol Price and Tax Levels on Drinking: A Meta‐Analysis of 1003 Estimates from 112 Studies. Addiction, 104(2): 179-190.
  • Warren, N. (2008). A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries. OECD Social, Employment and Migration Working Papers, 64.

ÖZEL TÜKETİM VERGİSİ DIŞSALLIK VERGİSİ OLARAK ALGILANIYOR MU? TÜRKİYE ÜZERİNE AMPİRİK BİR ARAŞTIRMA

Yıl 2023, Cilt: 23 Sayı: 2, 331 - 340, 10.05.2023

İhsan Cemil Demir Ali Balkı

https://doi.org/10.21121/eab.1165418

Öz

Bu çalışma, 2002 yılından beri Türkiye'de uygulanan özel tüketim vergisine yönelik bireylerin algı ve tutumları ile özel tüketim vergisinin bir dışsallık vergisi olarak kabul edilip edilmediğini araştırmayı amaçlamaktadır. Türkiye genelinde, 1304 kişiden on-line ve yüz yüze anket yöntemi kullanılarak elde edilen veriler, regresyon modelleri oluşturularak analiz edilmiştir. Araştırmanın sonuçları, özel tüketim vergisinin yüksek gelir grubundaki kişilerin harcamalarını doğrudan etkilediğini göstermektedir. Genel vergi bilinci yüksek olan ve tarifelerde her yıl güncelleme bekleyenlerin özel tüketim vergisine ilişkin algıları pozitiftir. Özel tüketim vergisinin kapsamının daraltılması gerektiğini düşünenlerin, özel tüketim vergisine yönelik algıları ise negatiftir. Ayrıca, sağlığa zararlı ürünleri daha sık tüketenler ile sağlığa zararlı ürünler üzerinden alınan özel tüketim vergisinin artırılması gerektiğini düşünenlerin özel tüketim vergisine ilişkin pozitif algıları, özel tüketim vergisinin bir dışsallık vergisi olduğunu desteklemektedir.

Anahtar Kelimeler

Vergi Algısı Vergi Bilinci Özel Tüketim Vergisi Negatif Dışsallıklar Dışsallık Vergisi

Kaynakça

  • Baumol, W. J. (1972). On Taxation and the Control of Externalities. The American Economic Review, 62(3): 307-322.
  • Blecher, E. H., Ross, H. and Stoklosa, M. (2013). Lessons Learned from Cigarette Tax Harmonisation in the European Union. Tobacco Control, 0: 1-3.
  • Buchanan, J. M. (1969). External Diseconomies, Corrective Taxes and Market Structure. The American Economic Review, 59(1): 174-177.
  • Chaloupka, F. J., Grossman, M. and Saffer, H. (2002). The Effects of Price on Alcohol Consumption and Alcohol-Related Problems. Alcohol Research & Health, 26(1): 22-34.
  • Chetty, R., Looney, A. and Kroft, K. (2009). Salience and Taxation: Theory and Evidence. The American Economic Review, 99(4): 1145-1177.
  • Cnossen, S. (2010). Excise Taxation in Australia. In Melbourne Institute – Australia’s Future Tax and Transfer Policy Conference (236-256 pp.). Proceedings of a Conference.
  • Curti, D., Shang, C., Chaloupka, F. J. and Fong, G. T. (2019). Tobacco Taxation, Illegal Cigarette Supply and Geography: Findings from the ITC Uruguay Surveys. Tobacco Control, 28: 53-60.
  • Çetin, M. and Özkan, E. (2018). Türkiye’de Vergi-Tüketim İlişkisi: Alkol ve Tütün Ürünlerine Yönelik Bir Saha Araştırması. Balıkesir Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 21(40): 271-287.
  • DeCicca, P. and McLeod, L. (2008). Cigarette Taxes and Older Adult Smoking: Evidence from Recent Large Tax Increases. Journal of Health Economics, 27(4): 918-929.
  • Devos, K. (2008). Tax Evasion Behaviour and Demographic Factors: An Exploratory Study in Australia. Revenue Law Journal, 18(1): 1-43.
  • Diamond, P. A. (1973). Consumption Externalities and Imperfect Corrective Pricing. The Bell Journal of Economics and Management Science, 4(2): 526-538.
  • Dornstein, M. (1987). Taxes: Attitudes and Perceptions and Their Social Bases. Journal of Economic Psychology, 8(1): 55-76.
  • Eckerstorfer, P. and Wendner, R. (2013). Asymmetric and Non-Atmospheric Consumption Externalities, and Efficient Consumption Taxation. Journal of Public Economics, 106: 42-56.
  • Farley, S. M., Coady, M. H., Mandel-Ricci, J., Waddell, E. N., Chan, C., Kilgore, E. A. and Kansagra, S. M. (2015). Public Opinions on Tax and Retail-Based Tobacco Control Strategies. Tobacco Control, 24(1): e10-e13.
  • Frey, B. S. and Torgler, B. (2007). Tax Morale and Conditional Cooperation. Journal of Comparative Economics, 35(1): 136-159.
  • Gebauer, A., Nam, C. W. and Parsche, R. (2005). Lessons of the 1999 Abolition of Intra-EU Duty Free Sales for the New EU Member States. CESifo Economic Studies, 55(1): 133-157.
  • Gergerlioğlu, U. (2017). Otomobil Yakıt Tüketimi İle Alakalı Vergilere İlişkin Tutum ve Davranışların Analizi: İstanbul Örneği. Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 49: 59-86.
  • Gruber, J. and Koszegi, B. (2004). Tax Incidence when Individuals are Time-Inconsistent: The Case of Cigarette Excise Taxes. Journal of Public Economics, 88(9-10): 1959-1987.
  • Hayrullahoğlu, B. (2015). Türkiye’de Tütün Mamulleri ve Alkollü İçkilerde Özel Tüketim Vergisinin Başarısı. Journal of Life Economics, 2: 89-112.
  • Hines, J. R. (2007). Taxing Consumption and Other Sins. Journal of Economic Perspectives, 21(1): 49-68.
  • Keen, M. (1998). The Balance Between Specific and Ad Valorem Taxation. Fiscal Studies, 19(1): 1-37.
  • King, J. L., Shan, L. and Azagba, S. (2020). Association Between Purchasing Behaviors and Cigar Use: A Longitudinal Analysis of Waves 1-3 of the Population Assessment of Tobacco and Health (Path) Study. Plos One, 15(6): 1-10.
  • Li, S., Linn, J. and Muehlegger, E. (2014). Gasoline Taxes and Consumer Behavior. American Economic Journal, 6(4): 302-342.
  • Marandu, E. E., Mbekomize, C. J. and Ifezue, A. N. (2015). Determinants of Tax Compliance: A Review of Factors and Conceptualizations. International Journal of Economics and Finance, 7(9): 207-218.
  • Novytska, N. V. (2013). European Practice in Excise Taxation on Mineral Oil Products (Eds. P. Bula, O.O. Drugov and J. Fudalinski), in Management and Development of Financial Systems in Eastern European Countries: Current State and Problems (235-242). Cracow: Cracow University of Economics.
  • O’Donoghue, T. and Rabin, M. (2006). Optimal Sin Taxes. Journal of Public Economics, 90(10-11): 1825-1849.
  • OECD. (2018). Consumption Tax Trends 2018: VAT/GST and Excise Rates, Trends and Policy Issues. Paris: OECD Publishing.
  • OECD. (2020). Consumption Tax Trends 2020: VAT/GST and Excise Rates, Trends and Policy Issues. Paris: OECD Publishing.
  • Pigou, A. C. (1920). The Economics of Welfare. London: Macmillan and Company.
  • Plott, C. R. (1966). Externalities and Corrective Taxes. Economica, 33(129): 84-87.
  • Rietveld, P. and Woudenberg, S. (2005). Why Fuel Prices Differ. Energy Economics, 27(1): 79-92.
  • Santos, G. (2017). Road Transport and CO2 Emissions: What are the Challenges?. Transport Policy, 59: 71-74.
  • Scott, K. R. (2012). Rational Habits in Gasoline Demand. Energy Economics, 34(5): 1713-1723.
  • Song, Y. and Yarbrough, T. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38(5): 442-452.
  • Torgler, B., Demir, I. C., Macintyre, A. and Schaffner, M. (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, 38(2): 313-339.
  • Torgler, B. and Schneider, F. (2007). What Shapes Attitudes Toward Paying Taxes? Evidence from Multicultural European Countries. Social Science Quarterly, 88(2): 443-470.
  • Tyc, V. (2008). Harmonization of Indirect Taxes in the European Union. International Journal of Law and Management, 50(2): 87-92.
  • Ulgen, S. (2002). Excise Tax in all Aspects. Istanbul: Publications of the Association of Financial Accountants.
  • Wagenaar, A. C., Salois, M. J. and Komro, K. A. (2009). Effects of Beverage Alcohol Price and Tax Levels on Drinking: A Meta‐Analysis of 1003 Estimates from 112 Studies. Addiction, 104(2): 179-190.
  • Warren, N. (2008). A Review of Studies on the Distributional Impact of Consumption Taxes in OECD Countries. OECD Social, Employment and Migration Working Papers, 64.
Toplam 40 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Bölüm Araştırma Makalesi
Yazarlar

İhsan Cemil Demir 0000-0002-4756-0617

Ali Balkı 0000-0002-7130-2001

Erken Görünüm Tarihi 4 Mayıs 2023
Yayımlanma Tarihi 10 Mayıs 2023
Kabul Tarihi 11 Mart 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 23 Sayı: 2

Kaynak Göster

APA Demir, İ. C., & Balkı, A. (2023). IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY. Ege Academic Review, 23(2), 331-340. https://doi.org/10.21121/eab.1165418
AMA Demir İC, Balkı A. IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY. eab. Mayıs 2023;23(2):331-340. doi:10.21121/eab.1165418
Chicago Demir, İhsan Cemil, ve Ali Balkı. “IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY”. Ege Academic Review 23, sy. 2 (Mayıs 2023): 331-40. https://doi.org/10.21121/eab.1165418.
EndNote Demir İC, Balkı A (01 Mayıs 2023) IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY. Ege Academic Review 23 2 331–340.
IEEE İ. C. Demir ve A. Balkı, “IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY”, eab, c. 23, sy. 2, ss. 331–340, 2023, doi: 10.21121/eab.1165418.
ISNAD Demir, İhsan Cemil - Balkı, Ali. “IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY”. Ege Academic Review 23/2 (Mayıs 2023), 331-340. https://doi.org/10.21121/eab.1165418.
JAMA Demir İC, Balkı A. IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY. eab. 2023;23:331–340.
MLA Demir, İhsan Cemil ve Ali Balkı. “IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY”. Ege Academic Review, c. 23, sy. 2, 2023, ss. 331-40, doi:10.21121/eab.1165418.
Vancouver Demir İC, Balkı A. IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY. eab. 2023;23(2):331-40.
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