Application of sin taxes within the scope of paternalistic state concept: Example of world countries and Türkiye

Paternalism, which emerges as the unity of the understanding of the father and the state, is the maintenance of the authority of the state in order to maintain the permanent peace and trust environment. The desire to prevent the consumption of immoral goods, which are the special negative externality of images, is harmful to the health of the individual and society, and may subsequently disrupt social peace, is a requirement of the understanding of the paternalist state. This is a method of revealing whether the sin taxes of the day are effective or not, with the characteristics of sin taxes, which are one of the tools to prevent the consumption of goods that exhibit paternalistic characteristics and are harmful to health, and the rules of different types of application. By showing the different practices of sin taxes in the country, it was evaluated whether the tax reduced the consumption of cigarettes, alcohol and obesity. As a result of the study, it was concluded that sin taxes alone do not reduce the use and consumption of harmful products and that taxes should be supported by other public policies.