Evaluation of the effect of the special consumption tax on luxury consumption goods on public revenue within the framework of demand elasticity

It is important for a country to be able to sustain itself. In order for the country to sustain itself, development must be ensured in the best possible way. In this respect, taxes, which are instrumental to the fiscal policies of the state, constitute an important source of public revenues. Taxes, which constitute the most important source of income of the state, have important purposes in many respects. These can be sorted in the form of social, economic, development. One of the parameters that adds value in order to fulfill these goals is tax flexibility. Tax flexibility is emerging as an important situation in the country's economy. Knowledge of tax flexibility allows understanding the stabilizer function of the tax system that balances economic fluctuations. Increasing rates and targets are valuable for the forecasting of income tax. The inelastic tax system that a state has has provided uncertainty with the taxes that need to be collected. The purpose of the study created and conducted in this context is to evaluate this uncertainty with the flexibility of demand created in the public sphere. It is important to assess the impact of revenues collected from special consumption taxes on public expenditures and the income flexibility within the scope of this impact. The purpose of the study carried out with this research topic is the effectiveness of the flexibility provided to the public within the purposes provided by private consumption taxes. This activity can bring both negative and positive results in terms of diversity. Therefore, it appears to us as an issue that should not be ignored. Dec. If we look at the values of tax flexibility collected from the special consumption tax in recent years, Turkey is making steady progress. But from the issue of evaluating progress in its important activities, it is necessary to investigate the reasons provided by internal problems in the same way. As a matter of fact, if it is observed that the economic situation we are in has a significant impact, it is observed that low rates are observed in the values of Turkey's income tax throughout the world. It is observed that the effect of this situation on public revenues also creates imbalance and uncertainty