Journals / Muhasebe ve Vergi Uygulamaları Dergisi / 2022 / Cilt: 15 - Sayı: 2

DIFFERENCES BETWEEN TURKEY AND EU COUNTRIES ON TAXATION POLICY FOR ELECTRIC VEHICLES

TÜRKİYE VE AB ÜLKELERİNDE ELEKTRİKLİ ARAÇLARIN VERGİLENDİRME POLİTİKASI ARASINDAKİ FARKLAR

Pages
415–435
Publication Date
2022-07-01
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Due to these reasons, as a result of the study, it is seen that the rate of electric cars among the cars registered for the first time in Turkey is 0.3%, while this rate is 10% in EU countries.

📌 3 Key Takeaways

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Objective & Hypothesis:This study aims to show the differences and consequences of tax rates applied to vehicles with electric motors between Turkey and EU countries.
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Key Findings & Data:Although a lower tax rate is levied on the purchase of electric vehicles than internal combustion engine vehicles, these taxes are observed to be higher than the EU.
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Conclusion & Impact:Due to these reasons, as a result of the study, it is seen that the rate of electric cars among the cars registered for the first time in Turkey is 0.3%, while this rate is 10% in EU countries.
🔬Design:Research Article
📍Scope:Comprehensive Sample
⚙️Variables:Elektrikli Araçlar · Vergi Teşvikleri · Otomobil Vergileri

Abstract

This study aims to show the differences and consequences of tax rates applied to vehicles with electric motors between Turkey and EU countries. Clarifying the situation clearly is the most important step in solving the problem. However, it is debatable that not promoting electric vehicles is a problem. Although studies on this subject have not yet reached a definite conclusion, the EU is insistent and taking various initiatives to spread the use of renewable energy sources. The EU advocates that every investment in renewable energy will be both more profitable and more environmentally-friendly in the long run, taking into account the external costs. For this reason, it applies different measures and incentives for the transition to electric vehicles. While the EU takes measures such as carbon-based taxation of vehicles, it also applies financial and fiscal incentives during the purchase and use of electric vehicles. In Turkey, tax incentive practices in this regard are behind EU countries. Although a lower tax rate is levied on the purchase of electric vehicles than internal combustion engine vehicles, these taxes are observed to be higher than the EU. At the same time, post-purchase motor vehicle tax (MTV) is higher than the EU. Besides, there is no financial incentive for the purchase of electric vehicles. Comparatively, support is provided up to 5,000 € in the purchase of electric vehicles in EU countries, although it varies from country to country. Due to these reasons, as a result of the study, it is seen that the rate of electric cars among the cars registered for the first time in Turkey is 0.3%, while this rate is 10% in EU countries.

Özet

Bu çalışma, Türkiye ile AB ülkeleri arasında elektrikli motora sahip olan araçlara uygulanan vergi oranlarındaki farklılıkları ve sonuçlarını göstermeyi amaçlamaktadır. Durumun net olarak ortaya konulması sorunun çözümü için en önemli adımdır. Bununla birlikte elektrikli araç kullanmayı teşvik etmemenin bir sorun olduğu da tartışmalıdır. Bu konuda yapılan çalışmalarda henüz kesin bir sonuca ulaşılmamıştır. Bununla birlikte AB, bu konuda ısrarlı ve girişimci bir pozisyonda yer almaktadır. AB, dışsal maliyetlerin de göz önüne alınmasıyla, yenilenebilir enerjiye yapılacak olan her yatırımın uzun vadede hem daha karlı hem de daha çevreci olacağı görüşünü savunmaktadır. Bu nedenle elektrikli araçlara geçiş konusunda farklı tedbirler ve teşvikler uygulamaktadır. AB, taşıtların karbon bazlı olarak vergilendirilmesi gibi tedbirler alırken, elektrikli araçların satın alınması ve kullanılması sırasında da finansal ve mali teşvikler uygulamaktadır. Türkiye’de ise bu yönde vergisel teşvik çalışmaları AB ülkelerinin gerisinde bulunmaktadır. Her ne kadar elektrikli araçlardan, içten yanmalı motorlu araçlara göre satın almada daha az vergi alınıyor olsa da alınan vergiler AB düzeyinde yüksek boyutlarda olmaktadır. Elektrikli araç satın alınmasında ise herhangi bir finansal teşvik bulunmamaktadır. AB ülkelerinde elektrikli araç alımında ülkeden ülkeye değişmekle birlikte 5.000 €’ya kadar karşılıksız destek sağlanmaktadır. Bu nedenlere bağlı olarak, çalışma sonucunda görülmektedir ki, Türkiye’de ilk kez kaydı yapılan otomobiller arasında elektrikli otomobillerin oranı %0,3 iken, AB ülkelerinde bu oran %10 düzeyindedir.

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Cite This Article

ÖKDE, B. (2022). DIFFERENCES BETWEEN TURKEY AND EU COUNTRIES ON TAXATION POLICY FOR ELECTRIC VEHICLES. Muhasebe ve Vergi Uygulamaları Dergisi, Cilt: 15 - Sayı: 2, 415–435. https://ajindex.com/articles/792519

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