ADVANTAGES AND DISADVANTAGES OF MOTOR VEHICLES TAX
MOTORLU TAŞITLAR VERGİSİNİN AVANTAJ VE DEZAVANTAJLARI

Author : Arjan BEG
Number of pages : 457-476

Abstract

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.

Keywords

Motor Vehicle Tax, Wealth Tax, Vehicles, Specific, Environmental Pollution.

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