The Investigation Of Motor Vehicle Tax In Case Of Tax Justice

Taxes is one of the most important factors for a country’s economy. All countries are collecting taxes to finance public expenditures and to sustain their economic presence.Motor Vehicle Tax (MTV) has an important place within the tax revenues due to broaden/extend the tax base and finance the public expenditures caused by the use of vehicles. MTV, considering basis of assessment, is one of the specifically qualified (taken over quantity) tax practices. The amount of tax is determined as fixed tax for all tariffs. While creating tax tariffs; the factors such as age, type, usage type, place of residence engine capacity and the maximum takeoff weight of the vehicle are coming into prominence.In today’s World, mostly, the principle of the ability to pay (financial power) is utilized in the distribution of the tax burden. According to the principle of financial power, taxes should be determined considering the economic conditions and individual situations of taxpayers. This principle states that taxpayer who has high financial power required to pay more taxes compared to taxpayers who has low financial power. Taxation based on the financial power can be evaluated as the justice of taxation. When taxes are collected with respect to this principle, the tax burden would be distributed in accordance with the capacity to pay of taxpayers.Motor Vehicle Tax, a direct tax is a kind of wealth taken out. When determining the amount of tax liable personal tax status, marital status , source of income earned and the amount of such elements are kept in mind . Tax age, weight or volume per unit is determined based on such measurements. Thus, the tax calculated the monetary value being reduced proportionately higher tax issues , tax issues are the low monetary value can be high. The criteria taken into account in tariffs in the same age group tax to reflect the differences in the value of the vehicle was not successful. This situation is damaging justice in taxation and reverse vertical progressivity can be revealed. MTV, many European Union (EU ) member countries, and environmental taxes is regarded as a kind of way , within the scope of wealth tax is assessed on the Turkish tax system and tax amount is calculated in this direction . After study examined the concept of MTV in a comparative manner in terms of tax fairness is investigated in detail.