Next generation of indirect taxes

Gözde Küçükçelebi

Many countries around the world use the taxation system as an instrument of fiscal policy. Countries impose taxes to achieve certain economic, financial and social goals, change or abolish existing taxes.

Taxation has appeared in various names, forms and rates according to its period. Over the past 40-50 years, climate changes, especially caused by harmful factors such as air pollution, chemical waste, have forced all countries to pay more attention to nature, environmental and human issues in order for the Earth to remain a habitable place in the future.

In addition to environmental issues, very striking results have been revealed in human-oriented studies; accordingly, for the first time in human history, the number of people who died from overeating exceeded the number of people who died from lack of access to food. Due to the fact that unhealthy foods are cheaper and more common in many parts of the world than healthy and fresh foods, people are involuntarily encouraged to become obese. One of the tools used to reduce obesity is to reduce consumption by imposing additional taxes on unhealthy products, the number of which is increasing every day, and thus attracting consumers' preferences to healthier and fresher foods. In the Turkish tax system, there is no direct tax application applied only to combat obesity. In the Special Consumption Tax Law, there are regulations made for some sugary products such as fruit juices, fruit soda, etc. Although these products are taxed at a higher rate or high customs duties and additional customs duties are applied in the imports of these products, it is a known fact that these laws are not regulated with the health issue in mind.

For our generations to live in a healthier and cleaner world, it comes as an inevitable fact that the authorities impose new generation indirect taxes depending on the conditions of the period that we live in today.



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