Analysis and evaluation of taxation of motor vehicles in Turkey

Motor vehicles are taxable both the tax on expenditures, such as KDV and OTV, and MTV, which is a tax levied on wealth. The purpose of this study is examination and assessment of taxes and tax-like other payments received from the motor vehicle. For the purpose, the scope of motor vehicles is put forward and taxation of motor vehicles were examined in some EU countries. Applied in our country, OTV, KDV, MTV and similar payments received from motor vehicles were assessed by analyzing. Working within the framework, the problems encountered the various aspects by expressing has been found solutions. In this context, results obtained expecially with regard to the provision of taxation in accordance with the principles of taxation, the scope of the motor vehicles should be determined correctly, be prevented double taxation and be reviewed the taxation criteria by adopting the principle of environmental awareness of taxation, in paralel with the implementation of EU. Key Words 1. Motor Vehicles Tax 2. Special Consumption Tax 3. CO2 Emission 4. Environmental Pollution 5. European Union