International Journal of New Trends in Social Sciences

Yazarlar: Tulin Canbay

Konular:-

Anahtar Kelimeler:Sin taxes ,Axes ,Demerit goods ,Cigarette taxati on,Tax loss

Özet: 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 unheal thy foods , cigarette and alcohol are among the said goods consumed legally and commonly by the individuals in the society. Taxes l evied on cigarette are an important in come source for the governments . In the present study, taxes on tobacco products , taxi ncome due to cigarette taxes  in Turkey and thus th e tax l oss due to increasings mugglingin consequence of price increase are addressed. As Paul Leroy Beaulieu says, “too much tax kills tax” (“Trop d'impot tue t-il l'impot”).

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