Excise tax in Turkey and its analysis from the principle of financial strength's point of view

Taxes which are not collected at the beginning of the production or at some level of the production but collected from some products and services determined individually called as Excise Tax. Excise Tax is collected from the goods and servies determined at the the production and logistics processes or only one of them. Excise Tax Law Number 4760 is declared at the 24783th. Official Newspaper on 06.12.2002 and started going into effect. After this Law taken place 16 taxes, fees, shares and fones are abolished. The subject of Excise Tax are fuel oils, vehicles, cigarette, drinks with alcohol-coke and lux consumption goods.Under some certain conditions Excise Tax can give positive results to provide fairness in pressure of taxation and income distribution, decrease the consumption of the harmful goods and prevent enviromental pollution. In order to keep the principle of financial strength, the taxing goods need to be chosen carefully.Thanks to the goods accepted as luxury is scope of tax and progressive of tax justice can be provided.In this work firstly; Excise Tax is studied theoretically, the taxes, fees, shares and fones which are abolished after Excise Tax Law Number 4760 took place are studied, Excise Tax Law Number 4760 are searched, by filling the meaning of financial strength it is studied that whether Excise Tax is compatible or not for taxing according to financial strength, the general the amount of compatibility of Excise Tax of European Union and Excise Tax of Turkey and how much they (Excise Tax of EU and Excise Tax of Turkey) provide taxing according to financial strength is studied. In this study it is put forth for consideration that the Excise Tax performed in Turkey is not compatible with the Excise Tax in EU besides this it is seen that as an one of the indirect taxes Excise Tax does not care of the principle of financial strength. Excise Tax?s sides caring of financial strength?s studied too and what should be done to get closer to financial strength.