Tutun Urunlerinde Ozel Tuketim Vergisi Uygulamasi

[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.