Motor vehicles tax in terms of financial localization and environmental problems

Taxes also have deterrent, guiding and corrective effects to serve economic and social purposes apart from their financial purpose. In wealth taxes, it should be expected that the social purpose is more dominant among the purposes of the tax. On the other hand, the fact that the motor vehicle tax in Turkey does not have the characteristics of a full wealth tax, lacks the principles of taxation and the principle of justice, shows that the social purpose is in the background and necessitates the studies to be done in this field. With the Law No. 7061 enacted in 2017, the introduction of the "vehicle value" criterion in addition to the age and engine volume criteria for automobiles, land vehicles and pick-ups strengthened the property tax quality of the motor vehicles tax. However, this change is insufficient to solve the problems. By eliminating the deficiencies in the legislation, it will be possible to ensure justice in the distribution of income. The aim of this study is to examine the current motor vehicle tax system in terms of financial autonomy and environmental. Within this scope, the current structure of the motor vehicle tax was examined in the first place, and then the motor vehicle tax applications valid in the European Union were examined. In the last section, MTV was approached with a critical perspective and an environmental- based MTV application was proposed. Keywords: Local Governments, Tax, Motor Vehicle, Enviroment.