在税收损失方面,香烟税作为罪恶税在土耳其的评估

Tulin Canbay
{"title":"在税收损失方面,香烟税作为罪恶税在土耳其的评估","authors":"Tulin Canbay","doi":"10.18844/ijss.v1i1.2765","DOIUrl":null,"url":null,"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”). \nKeywords : Sin taxes ,taxes , demerit goods , cigarette taxati on, tax loss","PeriodicalId":189745,"journal":{"name":"International Journal of New Trends in Social Sciences","volume":"15 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Assessment of cigarette taxation as a sin tax in Turkey in terms of tax loss\",\"authors\":\"Tulin Canbay\",\"doi\":\"10.18844/ijss.v1i1.2765\",\"DOIUrl\":null,\"url\":null,\"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”). \\nKeywords : Sin taxes ,taxes , demerit goods , cigarette taxati on, tax loss\",\"PeriodicalId\":189745,\"journal\":{\"name\":\"International Journal of New Trends in Social Sciences\",\"volume\":\"15 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-12-06\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of New Trends in Social Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18844/ijss.v1i1.2765\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of New Trends in Social Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18844/ijss.v1i1.2765","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

在文献中,政府对一些被认为是不良商品的商品征收的税,以阻止社会使用不良商品,称为罪恶税。不健康食品、香烟和酒精等商品属于社会上个人合法和普遍消费的商品。对香烟征收的税收是政府的重要收入来源。在本研究中,讨论了烟草制品税、土耳其因卷烟税而产生的出租车收入以及由于价格上涨而增加的走私行为而造成的税收损失。正如Paul Leroy Beaulieu所说,€œtoo多税杀税 (€œTrop d'impot tue t-il l'impot )。关键词:税、税、劣货、烟税、税损
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Assessment of cigarette taxation as a sin tax in Turkey in terms of tax loss
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
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信