Abstract:

Taxes and other obligations related to road transport are around 25% of the state budget revenues in Turkey. High fuel taxes compared to other countries cause, a fuel smuggling and using alternative oil. In order to prevent fuel smuggling and oils that must not consume as a fuel, a well-designed inspection system that based on the Internet Protocol (IP) is necessary. The databases which control obligations of road transportation have fragmented structure and usually work disconnected from each other. This paper suggests that to have a combined unique database. The system becomes two components. First of all, it is for public institutions. The unified database for road transport revenues can provide cross check among public institutions. Besides, the plate camera system which will set up in the gas stations can prevent fuel smuggling and harmonize the oil consumption with the route. Moreover invoices fraud and tax evasions can be reduced. The second of them is for tax payers. Taxpayers can monitor all liabilities such as motor vehicle taxes, traffic fines, vehicle insurance, and high way fees in the unique database. Besides, system will remind liabilities such as motor vehicle taxes, traffic fines, vehicle insurance, highway fees and their payment dates with phone message which will be sent to tax payers mobile phone. Thus, IP-based system will be user friendly for taxpayers and it can be increased tax compliance.

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