MOTOR VEHICLE TAX PROBLEM IN TEMPORARILY IMPORTED LAND VEHICLES

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