34. International Public Finance Conference

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BÖLÜM


DOI :10.26650/PB/SS10.2019.001.011   IUP :10.26650/PB/SS10.2019.001.011    Tam Metin (PDF)

Motor Vehicles Tax: Some Problems and Evaluations

Zinnur Tunç

Motor Vehicle Tax, referred to as a wealth tax in the Turkish tax system, is determined in line with various vehicle types and features according to Law No. 197. With the regulation that came into effect in 2018, vehicle value is now also taken into consideration in tax base determination in addition to various aspects such as model year, type, engine capacity and weight. Therefore, the ad valorem tariff based on vehicle value has come into practice together with the specific tariff applied before, and a compound tariff structure has been adopted. However, the fact that no obligation regarding CO2 emission has been included in the new regulation is being criticized with regards to environmental protection in accordance with Article 56 of our Constitution. Considering the total emission by 22,865,921 registered vehicles according to the latest data by the Turkish Statistical Institute, it is clear that the new regulation contains deficiencies with respect to constitutional obligations. The motor vehicle tax, primarily intended to prioritize environmental protection in the European Union, still prioritizes fiscal purposes in Turkey. Due to all these developments, the issues arising from the new tariff have been discussed and various solutions have been suggested in compliance with the purpose of the study. In addition, the points that are in conflict with taxpayer interests in tariff no. I/A still in effect as part of the new regulation have been discussed, and assessment have been made with regards to taxation principles. Also, practices in the EU and in Turkey have been compared, and similarities between practices in member states have been pointed out to serve as a model. 


Anahtar Kelimeler: Motor Vehicle Tax, Vehicle Value, Environmental Tax, CO2 Emissions
JEL Sınıflandırması : K34 , H20 , H23

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PAYLAŞ




İstanbul Üniversitesi Yayınları, uluslararası yayıncılık standartları ve etiğine uygun olarak, yüksek kalitede bilimsel dergi ve kitapların yayınlanmasıyla giderek artan bilimsel bilginin yayılmasına katkıda bulunmayı amaçlamaktadır. İstanbul Üniversitesi Yayınları açık erişimli, ticari olmayan, bilimsel yayıncılığı takip etmektedir.