Evaluation of Motor Vehicles Tax in Turkey in terms of financial power principle and environmentally-sensive taxation

The basis of our study is whether the criteria taken as basis in the taxation of motor vehicles in the provisions of article 5 and article 6 of the Motor Vehicles Tax Law comply with the principle of financial power in the provision of article 73 of the Constitution, whether the element of wealth is fully comprehended and whether these criteria are suitable for environmental purposes in accordance with article 56 of the Constitution. constitutes the subject. After explaining the principles of financial power, the principles of wealth taxes and environmental taxes, each of the taxation criteria in the tariffs 1, 2 and 4 applied in the taxation of motor vehicles is in accordance with the principle of financial power, whether the wealth is fully comprehended and whether this tax is called an environmental tax. The effect of whether it is evaluated or not has been examined. In parallel with the widespread use of taxes for non-financial purposes, some suggestions have been presented in the literature for the implementation of motor vehicle tax as an environmental tax. The implementation of the motor vehicle tax for Turkey, taking into account environmental objectives, is also a constitutional obligation. For this reason, the suggestions in the literature should be evaluated not only in terms of whether they comply with environmental objectives, but also in terms of whether they comply with the financial power principle. Because both constitutional requirements must be complied with in the application of motor vehicle tax. As a result of our study, the same results have not been reached for all taxation criteria in the tariffs, it has been seen that some criteria are not suitable for the principle of financial power, and some criteria are insufficient to achieve environmental goals.