The role of taxes in struggling obesity: An evaluation in terms of Turkish legislation

Increasing obesity rates in the world, threaten the health of individuals and continue to create an economic burden on the general public in many areas, especially health expenditures. It is estimated that the financial burden of obesity on individuals and the public will increase further in the coming years. Therefore, international institutions and organizations warn countries to take precautions in this regard. In this context, one of the public tools that states can use in the fight against obesity is financial measures. Many countries, especially America, impose taxes on calorie products in the fight against obesity. With these taxes, which are expressed as obesity tax in the literature, it is aimed to encourage healthy products and to restrict the purchase of unhealthy products. As for Turkey, obesity rates are increasing rapidly and it is estimated that obesity will create a great financial burden in the coming years. This situation makes it necessary to use taxes effectively in the fight against obesity in Turkey. In the study, the Turkish Tax System was discussed within the scope of combating obesity and obesity taxes. Anahtar Kelimeler: obesity, obesity tax, externality