Presented at the Ist International Symposium on Innovative Approaches in Scientific Studies (ISAS 2018), Kemer-Antalya, Turkey, Apr 11, 2018

SETSCI Conference Proceedings, 2018, 2, Page (s): 172-173 , https://doi.org/

Published Date: 23 June 2018    | 1045     7

The purpose of the study is to investigate the effect of motor vehicle taxes on the amount of exhaust emissions (emissions) in EU and Turkey.

Firstly the taxes on motor vehicles in EU and Turkey was explained in terms of the subject, the taxpayer and the application. In the following stages, the arrangements about the taxation on the protection of the environment and given incentives by the countries were emphasized. Then emissions or equivalent taxes in EU and Turkey are compared by using the data of European Union Statistics Agency (Eurostat), the European Automobile Manufacturers Association (ACEA), The Ministry of Financeof Turkish Republic and Turkey Statistical Institute (TUIK). In this context, the effect of motor vehicle taxes on the amount of exhaust emissions (emissions) was evaluated.

Motor vehicles are taxed under the wealth tax in Turkey. In EU, such taxes are applied on the basis of emission amounts. The taxation in Turkey is made gradually, depending on conditions such as engine size, vehicle age, carrying capacity etc. As the age of vehicles was increased, the amount of taxes was decreased. Depending on the car insurance value, additional tax reductions are possible. About electric vehicles, the tax incentives is being applied both in the EU and Turkey. The amount of emissions is being tried to reduce by using taxes in EU. There is no such a purpose in Turkey. With the transition to the emission-based taxation policy in EU, substantial reductions in the emissions of new vehicles have occurred. In 2009, the rate of vehicles emitting emissions over 130 gr/km was 67% and the rate of vehicles emitting 96-130 gr/km was 33%. Vehicle manufacturers have been forced to produce vehicles emitting low emissions under Euro norms. For this reason, the rate of vehicles emitting emissions over 130 gr/km was 22%, vehicles emitting 96-130 gr / km was 66% and vehicles emitting less than 95gr/km was about 12% in the EU. Thus, the emission amount per vehicle produced has decreased by 25.8% in the last decade. In addition, higher taxation of vehicles causing high emissions has reduced the use of these vehicles. Therefore, the amount of emissions has been steadily decreasing over the years. Turkey also showed reductions in emissions, but according to EU the realization was slowly. While the ratio of high-emitting vehicles in total vehicle stocks in Turkey was about 63% in 2013, it decreased about to 60% in 2017. Thus the current tax system in Turkey is less taxing the old and more fuel-spending vehicles, promoting the use of such vehicles and reducing new vehicle purchases.

It is seen that the reduction of emissions in Turkey, is not arising from their legal procedures, is the result of the reflection of the production procedures of the EU to Turkey. The EU is the largest export market of Turkey. Because of the export-oriented vehicle production in Turkey it has to comply with the EU norms. When taxes on motor vehicles have been examined in Turkey, it was seen that the environment was not taken into consideration determining the quantity. Due to the taxation system, the amount of emissions from road transport in the EU decreases according to the targets. In Turkey, there is no compelling legal procedures despite being a target. Therefore, the effect of taxation on the reduction of emission amounts is negative.  

Keywords - Motor Vehicle Taxes, Exhaust Emissions, Euro Norms