Paper Title
Evaluation of The Financial Effectiveness of Excise Tax on Alcoholic Beverages in Turkey

Abstract
Excise tax is a regulatory tax used by governments with the aim of curtailing the consumption of goods that emit negative externalities. The aim of the study is to evaluate the restrictive effect of the excise tax applied to alcoholic beverages that emit negative externalities on these products in Turkey according to the financial effectiveness of the excise tax. The financial effectiveness of excise tax will be analyzed according to total tax revenues, its share in gross domestic product (GDP) and tax elasticity indicators. As a result of the analysis of the data, it is seen that although tax elasticity in excise tax on alcoholic products is low in Turkey, both its share in total excise tax revenues and its share in GDP are high. However, it is observed that both domestic production and imports of these products are increasing. Keywords - Excise Tax, Alcoholic Beverages in Turkey, Externalities, Taxation in Alcoholic Beverages