The impact of Special Consumption Tax on consumption behavior: Case of Turkey

n this study, we struggled with the consumption tax levied in Turkey. In general, various topics such as tax types, classification, special consumption tax applied in other countries, reasons of application, history of special consumption tax in the world and in our country are examined. The research consists of three parts. In the first chapter, the definition and general characteristics of tax, the origins of tax history, and the basic concepts of tax are discussed. In the second chapter, the definition and characteristics of Special Consumption Tax, the products to which the Special Consumption Tax is applied, the basic concepts of Special Consumption Tax, the reasons for the Special Consumption Tax are examined. In the third part, the overall effect on the behavior of consumption taxes, the effect on consumption behavior of SCT in individual effect on consumption behavior SCT-in disposable income, the effects on consumption behavior SCT-in tax burden, SCT-in application and scope in Turkey ÖTV- the impact on the consumer behavior analysis are evaluated for example in Turkey.