Bu çalışmanın amacı, sigaraya uygulanan verginin, sigaranın fiyatı, tüketimi ve vergi gelirleri üzerindeki etkilerini ortaya koymaktır. 2005-2014 yılları arasında sigara üzerindeki vergiler artarken, sigaranın fiyatı sabit fiyatlarla % 54 oranında artmış, kişi başı tüketim % 25 oranında gerilemiştir. Prevelansın da aynı dönemde düştüğü görülmektedir. Ayrıca toplam sigara satışları % 11 oranında düşmüş, fakat özel tüketim vergi gelirleri % 57 oranında artmıştır. Vergi oranlarındaki artışlar sigara fiyatlarına yansımıştır. Sigara fiyatındaki yükseliş ile tüketim arasında negatif bir ilişki bulunmaktadır. Sigara fiyatı yükseldiğinde, kişi başı tüketim azalmakta, ancak vergi gelirleri artmaktadır.
The purpose of this study is to show the impacts of cigarette taxes on tobacco price, consumption and tax revenues. Per capita cigarette consumption declined by 25%, cigarette prices increased at constant prices by 54% while cigarette taxes increased between the years 2005-2014. During the same period, prevalence also decreased. Furthermore total cigarette sales fell by 11%, but special consumption tax revenues increased by 57% during the same years. The increases in tax rates are reflected in the price of cigarettes. There is a negative relationship between the price of cigarette and consumption. Consumption per person decreases, but tax revenues increases by the rise in cigarette price.
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