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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.

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  • 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

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    References listed on IDEAS

    1. Lawrence J. Christiano & Terry J. Fitzgerald, 2003. "The Band Pass Filter," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 44(2), pages 435-465, May.
    2. Patrick M. Crowley, 2007. "A Guide To Wavelets For Economists ," Journal of Economic Surveys, Wiley Blackwell, vol. 21(2), pages 207-267, April.
    3. H. Çağrı AKKOYUN & Oğuz ATUK & N. Alpay KOÇAK & M. Utku ÖZMEN, 2012. "Filtering short term fluctuations in inflation analysis," Iktisat Isletme ve Finans, Bilgesel Yayincilik, pages 31-52.
    4. Harun ALP & Yusuf Soner BAŞKAYA & Mustafa KILINÇ & Canan YÜKSEL, 2011. "Estimating Optimal Hodrick-Prescott Filter Smoothing Parameter for Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 26(306), pages 09-23.
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