The Increasing Food Prices And The Evaluation of The Financial Performance of Food Companies Enlisted in Istanbul Stock Exchange

The state undertakes activities that strengthen welfare of the society within state boundaries as a duty, as required by the social state principle in the Article 2 of the Constitution. Activities for improving society health are considered in this regard; USA in particular, obesity tax is applied for serve this purpose in some countries. With obesity tax, it is aimed to reduce the production and consumption of these foods by taxing food or food ingredients that cause excessive weight and obesity. In this way, in conjunction with internalization of negative externalities, obesity tax could make an income-generating effect for the state. The tax is applied by Turkey even if not for health but in order to generate additional income by differentiated relative and fixed taxation on products that can be called harmful. With the struggle against obesity, it is important for Turkish Tax System to know the implementations for the benefit of taxpayers and to use the tax as an effective tool in the struggle against obesity