An Analysis Concerning the Theoretical Grounds and Evolution of Excise Taxes

Excise taxes, one of the oldest tax forms in history, are selective taxes on certain goods and services. The absence modern economic structures administrations necessary for implementation general consumption has caused expenditures be designed as taxes. Moreover, systems have undergone radical transformations globalization process because increase international competition. Over time, rationale behind excise changed; extra-fiscal goals, such ensuring justice income distribution, internalizing negative externalities, protecting public health through sin gained importance. In Turkey, evolution followed a similar path to overall trend world. period from proclamation Republic Value Added Tax Reform 1985, were This study reveals changes scope, revenue by examining their process.