IS THE EXCISE TAX PERCEIVED AS AN EXTERNALITY TAX? AN EMPIRICAL STUDY ON TURKEY
نویسندگان
چکیده
This study aims to investigate the perceptions and attitudes of individuals towards excise tax applied in Turkey since 2002 whether is accepted as an externality tax. The data were collected through online face-to-face survey methods from 1304 participants across analyzed by regression models. results show that directly affects individuals' expenditures high-income group. with high general awareness those who expect update tariffs every year have positive about think scope should be narrowed are negative. Besides, consume harmful products more frequently on raised support
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ژورنال
عنوان ژورنال: Ege Academic Review
سال: 2023
ISSN: ['1303-099X']
DOI: https://doi.org/10.21121/eab.1165418