The evaluation of the regulations the taxation of private cars in the Turkish tax system within the framework of taxation principles

In this study, private cars, which are object to special and restrictive tax regulations in Turkish Law, are diccussed. The concept of private cars and special and restrictive tax regulations for private cars are examined in detail in a cause-effect relationship. In addition, many issues such as VAT rates of private cars, SCT ve MVT tariffs, and exemptions for disabled related to private cars were examined by classifying them on the basis of subject. As a result of the study using the literature rewiew research method, the concespt of private cars in the light of the principle of legal certainty, the restrictive tax regulations for private cars in the context of public interest, the SCT tax base within the framework of the principles of simplicity and justice in taxation, SCT rates within the framework of the principle of proportionality, the MVT tariff in accordance with the principle of justice in taxation and the analysis of private cars and the issues that damage the application integrity and consistency of the disabled exceptions have been evaleated.