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首页> 外文期刊>British food journal >The effect of taxes, similar financial liabilities and demographic variables on Turkey's table wine market: a survey
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The effect of taxes, similar financial liabilities and demographic variables on Turkey's table wine market: a survey

机译：The effect of taxes, similar financial liabilities and demographic variables on Turkey's table wine market: a survey

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Purpose - This study examines the effect of taxes, similar financial liabilities, and demographic variables such as respondent age, company age, and field of operation on the table wine market in Turkey. Design/methodology/approach - An online survey was conducted on the wine producers and importers via SurveyMonkey. Thirty-six survey questions were answered using a five-point Likert scale. The responses obtained from 51 owners and administrators of wine companies were analyzed using the Statistical Package for the Social Sciences 23 program. Findings - Excise and value-added taxes affected the amount and price of table wine production in Turkey, whereas the banderole affected quality and price. The excise tax, value-added tax, banderole, Resource Utilization Support Fund, customs duty, and authorizations also affected the amount, quality and price of table wine imports. Although financial liabilities such as the banderole, Resource Utilization Support Fund and authorizations required for import do not constitute a heavy load on wine costs, they do have similar effects as other taxes on table wine imports. Research limitations/implications - A limitation of this study was its sample size. Only 51 individuals responded, as it was an online questionnaire. However, this did not compromise the representativeness of the sample with regard to the company's field of operation (production and import of table wine), lending credibility to the opinions provided. Originality/value - This study establishes that, contrary to popular belief, decisions regarding wine production and import are not solely affected by a heavy tax burden. Other factors, such as the banderole, Resource Utilization Support Fund, ages of companies and respondents and authorizations required for import, which are not viewed as a heavy burden in monetary terms, also prove to be decisive.

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