EVALUATION OF SIN TAXES IN TERMS OF FISCAL FUNCTION OF TAXATION IN TURKEY (original) (raw)

2017, 2017 Socio-Economic Strategies

AI-generated Abstract

This research evaluates the role and effectiveness of sin taxes, particularly in the context of Turkey, where these taxes are implemented on harmful products such as tobacco, alcohol, and gambling. Through a paternalistic lens, the paper discusses how these taxes aim to correct negative externalities associated with demerit goods, thus enhancing societal welfare despite potential restrictions on individual choices. By analyzing Turkey's current tax practices, particularly the high Private Consumption Tax on tobacco, this study provides insights into fiscal implications and the rationale behind sin taxation.

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