Evaluation of taxes applied to healthcare organizations in Turkey and some goods and services within the scope of protective health services

Health is defined as a state of physical and mental well-being. Health services are produced to meet the health demands of individuals. The health service produced determines the quality of the service that individuals benefit from. Health services are quasi-public goods. Health services has a market and rules that are separate from the general market economy. The supply and demand of health services is different from the general supply and demand rules. For this reason, the health market operates differently from the general free market. The state effectively regulates the health market. The state is the producer of health services besides regulation. For this reason, the role of the state in the market significantly affects the health market and health systems. Turkey's development in health services is divided into periods. The proclamation of the Republic affected the production of health services. Today, health services are provided by public and private institutions. Health care in Turkey is multidimensional and complex. Protecting public health is preventive health service. For this reason, states implement policies to protect public health. In order to protect human and environmental health, states develop policies for products that may be harmful to human and environmental health. Various taxes are charged for this purpose. The only tax that aims to protect environmental health in Turkey is the environmental cleaning tax. However, environmental cleaning tax is collected for financial purposes, not to protect environmental health. For this reason, there are no taxes that protect the environment and human health in Turkey. Current taxes in Turkey are insufficient to protect human and environmental health.