Türkiye'de Tütün Mamulleri ve Alkollü Ickilerde Ozel Tüketim Vergisinin Basarisi

It has been long known that taxes are the most efficient type of public revenue. And excise duty has an important place in taxes. But, besides fiscal purposes, excise duty has some extra fiscal purposes suc as reducing the consumption of alcohol and tobacco products especially. In this study, the success of excise duty on reducing the consumption of tobacco products and alcoholic beverages was examined.