An Evaluation On Passenger Car Owners’ Perception Of Special Consumption Tax

Abstract

Taxes collected on expenditures are seen as an attractive source of public finance and social policy tool for states in Türkiye and the World due to their characteristics such as being easy to collect being hidden in the price, having a low tax cost, being able to create a financial anesthesia effect and being able to be used to achieve certain social goals. Special Consumption Tax, which is among the taxes collected on expenditures (consumption), is a type of tax that is widely used for reasons such as internalization of negative externalities, control of consumption of products that negatively affect public health and ensuring tax justice. Special Consumption Tax can sometimes cause public debate in terms of the products included in its scope and the taxation rates on these products. In particular, high taxation rates in certain product groups have been heavily criticized in terms of both consumer behavior and economic dynamics. In this context, the perception of the rates and amounts of SCT collected on passenger vehicles by consumers and how this perception is reflected in consumption decisions have become an important research topic. This study aims to understand the taxpayer perception of SCT as an expenditure (consumption) tax, to evaluate scientific research conducted on this subject and to adrress the effects of SCT on consumption behavior from a multidimensional perspective. The study examines the economic consequences of SCT, its guiding effect on consumers’ preferences and behaviors, and also its level of social acceptance. The main objective of the study is to contribute to understanding the critical role of SCT not only as a source of fiscal revenue, but also as a tool that shapes economic activities and social dynamics.