Tax-Consumption Relationship in Turkey: A Survey on Alcohol and Tobacco Products

In recent years, countries have implemented important fiscal policies on alcohol and tobacco products owing to their social and economic effects. Taxes as a main instrument can be used to reduce consumption of these products which threaten community health. But here, it is very important whether or not tax policies are efficient. The main aim of this study is to evaluate the effectiveness of tax policies applied for alcohol and tobacco products in Turkey. In this context, a survey on consumption of alcohol and tobacco products is carried out. In ths survey, t-test, ANOVA and correlation analysis are applied. The results reveal that education and health factors are the main determinants of consumption and also can provide some important policy implications for Turkish economy