Özet:

The Motor Vehicle Tax (MTV) obtained through motor land and air vehicles has long preserved the property tax nature. This tax also carries the nature of the environmental tax that takes into account the user fee or emissions releases received in the context of the benefit principle. In this study, MTV, which is obtained from motor vehicles, is dealt with in the context of environmental tax. The foundation of this thought is the idea that this tax can be used as a tool in the internalization of externalities towards the environment. But to create this effect, MTV needs to be built in a structure that takes into account the environmental factors and a broad scope. At this point, temporary imported motor vehicles that can be seen as a way of avoidance of taxes are a problem. With a regulation made in 2015, the extension of the duration of these vehicles in Turkey to two years has made the way to avoid taxes. This study was prepared for the purpose of examining the situation of temporary imported land vehicles against MTV. The study resulted in the consideration of the damages they have caused to the environment due to the extension of the duration of these vehicles in Turkey to two years and in this context the use exceeding a taxation period (6 months) should be subject to the MTV.

Özet:

Motor Vehicle Tax, which is based on motor vehicles and aircraft, has been a property tax for a long time. This tax also carries user charge in the context of benefit principle or the nature of environmental tax, which takes into account emission swings. In this study, MTV from motor land vehicles is considered in the context of environmental tax. On the basis of this idea, it has been underlain by the opinion that environmental taxes can be used as a tool of internalizing of environmental externalities. But to be able to create this effect, MTV has to be designed in a structure that takes environmental factors into consideration and must be extensively constructed. At this point, temporarily imported motor vehicles, which can be seen as a way of avoiding taxation, constitute a problem.  With an arrangement made in 2015, the duration of these vehicles to be kept in Turkey has been increased to 2 years, has opened the way for tax avoidance. This study is intended to evaluate temporarily imported vehicles in terms of MTV.  In conclusion, temporary imported vehicles whose length of duration in Turkey exceeding a taxation period (6 month) must be subject to MTV for damaging the environment as a natural consequence of increasing the length of duration up to 2 years. 

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