IDEAS home Printed from
   My bibliography  Save this paper

Tutun Urunlerinde Ozel Tuketim Vergisi Uygulamasi


  • Oguz Atuk
  • Cem Cebi
  • M. Utku Ozmen


[TR] Bu notta tutun urunlerinden alinan dolayli vergilerin hesaplanma yontemi ve bu yontemin nihai tuketici fiyatlari uzerine etkileri incelenmektedir. Tutun urunlerinden alinan dolayli vergiler Katma Deger Vergisi (KDV) ile Ozel Tuketim Vergisidir (OTV). OTV’nin hesaplanis bicimi zaman icinde degisirken, guncel uygulamada OTV tutari, belirli maktu tutardan az olmamak kosuluyla nihai urun fiyatinin nispi bir orani olarak hesaplanmaktadir. Bu uygulama ile tutun urunleri OTV’ye tabi diger urunlerden farklilasmaktadir. Son donemde TUFE’de yer alan tutun urunleri fiyat seviyeleri bakimindan buyuk olcude nispi hesaplamaya tabi olmaktadir. Bu durumda, OTV orani ile nihai tuketici fiyati arasindaki dogrusal olmayan iliski neticesinde nispi OTV oranin seviyesi yukseldikce, orandaki her bir birimlik artis nihai tuketici fiyatlarini oncekine kiyasla daha yuksek oranda artirmaktadir. Dolayisiyla, tutun urunlerinde OTV ayarlamasi yapilirken bu noktanin dikkate alinmasi onemlidir. Bu notta ayrica tutun urunlerindeki OTV uygulamasinin kronolojik gelisimi de sunulmaktadir. [EN] In this note methodology of indirect taxes on tobacco products along with its implications on final consumer prices is analyzed. Two indirect taxes are exercised on tobacco products: Value Added Tax (VAT) and Special Consumption Tax (SCT). SCT methodology has been changed several times, while currently the SCT tax is calculated as a proportion of the final consumer price on condition that it is not less than the fixed amount. In this manner, tobacco products differentiate from rest of the products subject to SCT. Recently, tobacco products included in the CPI basket are mostly subject to proportional rate. In this regard, owing to the non-linear relation between the SCT rate and final consumer price, as the level of the proportional rate increase, any unit increase of the rate rises the final prices more than the previous one. Consequently, this point should be taken into consideration when the SCT rates for tobacco products are adjusted. In this note the chronology of the changes made to SCT on tobacco products is also presented.

Suggested Citation

  • Oguz Atuk & Cem Cebi & M. Utku Ozmen, 2011. "Tutun Urunlerinde Ozel Tuketim Vergisi Uygulamasi," CBT Research Notes in Economics 1116, Research and Monetary Policy Department, Central Bank of the Republic of Turkey.
  • Handle: RePEc:tcb:econot:1116

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item

    NEP fields

    This paper has been announced in the following NEP Reports:


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tcb:econot:1116. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.