Assessment of cigarette taxation as a sin tax in Turkey in terms of tax loss

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 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”). Keywords : Sin taxes ,taxes , demerit goods , cigarette taxati on, tax loss