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- W4387652015 abstract "The effectiveness of health taxes on vices harmful to health, especially alcoholic beverages and tobacco products, is an essential issue of debate. The study aims to analyze the effectiveness of excise taxes on vices, which have been practiced in Turkey since 2002. In the study, we conducted a performance analysis of these taxes with quantitative indicators in four main targets and sixteen sub-targets. As a result of the analysis, we concluded excise taxes in Turkey are partially successful for fiscality goals, efficiency cannot be achieved in economic, social, and public health outputs, and are unsuccessful in secondary targets." @default.
- W4387652015 created "2023-10-16" @default.
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- W4387652015 date "2023-10-14" @default.
- W4387652015 modified "2023-10-16" @default.
- W4387652015 title "Evaluation of The Performance of Excise Tax on Demerit Goods in Turkey" @default.
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- W4387652015 doi "https://doi.org/10.33203/mfy.1269023" @default.
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