The Comparison of Fuel Taxes between Turkey, EU and OECD

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SOSYOEKONOMI, vol.26, no.35, pp.229-247, 2018 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: 26 Issue: 35
  • Publication Date: 2018
  • Doi Number: 10.17233/sosyoekonomi.316162
  • Title of Journal : SOSYOEKONOMI
  • Page Numbers: pp.229-247


In this article, the Special Consumption Tax on fuel products was researched and compared with OECD and EU member countries and economic effects were explained. In Turkey, Special Consumption Tax (SCT) and Value Added Tax (VAT) are mainly based on fuel products. When Turkey is compared to the OECD countries, the taxes on fuel products are ranked the 7th highest after Israel, the Netherlands, the United Kingdom, Italy, Finland and Greece. When Turkey is compared with 28 EU countries, the average weighted tax rate for 28 EU countries is 66.37%. In Turkey, this ratio is 66.59%. When we look at EU tax rates on diesel and per liter, EU average tax rate is 61.47%. In Turkey, this rate is 60.61%. From these results we see that the rate of the tax on diesel in Turkey remained below the EU average tax rate. However, the fact that the current tax practice in Turkey is higher than the income and corporate taxation has resulted in a burden on some sectors and a slowdown in economic development.