The evaluation of motor vehicle tax according to excise tax principle
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Abstract (EN)
Motor Vehicles Tax has been started to be applied for the first time in Turkey in 1957. The aims of this study are as follows: - How to calculate MVT, which factors should determine its amount and whether this factors can be thought fair in respect to ability to pay principle. - History of MVT and whether past applications can be considered fair according to ability to pay principle. - Whether insurance value of vehichle can be fair tax base. - Comparison of EU and Turkey. Detail literature reviews have been carried out in order to address above issues. The result of study indicates that motor cylinder capacity (cc) is not fair indicator of ability to pay. New and fairer criteria for MVT has been develop. Burden of MVT and applications problems have been analyzed. Also some suggestions for mentioned problems are given at the end of the study.
Author
Arzu Türkkan
How to Cite
Arzu Türkkan (Master Thesis). The evaluation of motor vehicle tax according to excise tax principle, 2007, Sakarya University.
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