Assessment of cigarette taxation as a sin tax in Turkey in terms of tax loss
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Abstract
In the literature, taxes levied by the governments on some goods considered as demerit goods to discourage the
society from using the sad goods are called the sin taxes. Goods such as unhealthy foods, cigarette and alcohol
are among the said goods consumed legally and commonly by the individuals in the society. Taxes levied on cigarette are an important income source for the governments. In the present study, taxes on tobacco products,
tax income due to cigarette taxes in Turkey and thus the tax loss due to increasing smuggling in consequence o f
price increase are addressed. As Paul Leroy Beaulieu says, “too much tax kills tax” (“Trop d'impot tue t-ill'impot”).
Keywords: Sin taxes, taxes, demerit goods, cigarette taxation, tax loss.
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