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Devlet topluma hizmet sunmak amacıyla belirli mali kaynaklara ihtiyaç duyar. Bu mali kaynaklar içerisinde kamu finansmanını sağlayan en aktif ve en geniş paya sahip olan kaynak vergilerdir. Bu vergiler; gelir, servet ve harcamalar üzerinden alınan vergilerden oluşmaktadır. Servet vergilerinin alınmasındaki amaç gelir sağlama amacından ziyade gelir sağılımında adaleti sağlama, vergi adaleti sağlama gibi mali olmayan amaçlarla alınmaktadır. Motorlu Taşıtlar Vergisi (MTV) vergi gelirleri içerisinde önemli bir yere sahiptir. MTV, matrah yapısı itibariyle, spesifik nitelikli (miktar üzerinden alınan) vergi uygulamaları arasında yer almaktadır. MTV’de 3 tane tarife yapısı yer almaktadır. Vergi tarifeleri oluşturulurken; verginin kapsamına giren taşıtların yaşı, cinsi, kullanılış şekli, oturma yeri, motor silindir hacmi ve azami kalkış ağırlığı gibi faktörlere göre belirlenmiştir. MTV kendiliğinden tahakkuk eden ve yıllık olarak alınan vergidir. MTV sadece mali amaçlarla değil, gelir dağılımındaki adaletsizliği düzetmek ve çevre kirliliğini önlemek gibi mali olmayan amaçlarla alınmaktadır.
The government needs certain financial resources to provide services to society. These sources are the most active and widely available source taxes that provide public financing. These taxes consist of income, wealth and expenditure taxes. The purpose of receipt of wealth taxes is to be taken with non-financial purposes, such as providing justice in the receipt of income rather than the purpose of providing income. Motor Vehicle Tax (MTV) has an important place in tax revenues. MTV, according to the matrix structure, is among the specific qualified (received through the measure) tax practices. There are three TVs on MTV. When tax rates are created, tax rates are determined by factors such as age, gender, mode of use, seat, volume of the motor cylinder and maximum departure weight. MTV is the tax that is taxed and taxed annually. MTV is taken not only for financial purposes, but for non-financial purposes such as addressing injustice in income distribution and preventing environmental pollution.
The state needs certain financial resources to provide services to the community. These are the most active and broadest source taxes that provide public funding in financial resources. These taxes; It consists of taxes on income, wealth and expenditures. The purpose of the collection of wealth taxes is taken for non-financial purposes, such as providing justice and providing tax justice, rather than income-generating purposes. Motor Vehicle Tax (MTV) has an important place among tax revenues. MTV is one of the tax-specific applications (based on quantity) based on its structure. There are 3 tariff structure in MTV. Tax tariffs are created; the age of the vehicles covered by the tax, the type of use, the place of residence, the volume of the engine cylinder and the maximum take-off weight were determined according to factors such as. MTV is a self-accruing tax on an annual basis. MTV is taken not only for financial purposes, but also for non-financial purposes, such as preventing injustice in income distribution and preventing environmental pollution.
Field : Eğitim Bilimleri; Filoloji; Güzel Sanatlar; Hukuk; İlahiyat; Sosyal, Beşeri ve İdari Bilimler; Spor Bilimleri
Journal Type : Uluslararası
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