Author(s): Baki YEGEN

Motor Vehicle Tax (MVT) interests a significant part of the population in Turkey, depending on the number of motor vehicles that have steadily increased in recent years. In order to be a taxpayer, it is deemed sufficient to have a motor vehicle of the type specified in the Motor Vehicle Tax Law (MVTL). MVT which is a type of tax on wealth, accrues automatically, unlike the declaration basedtaxes that constitute a large part of the Turkish Tax System. For this reason, the accrual and collection stages of the taxation process come to the forefront more in the MVT. In this study that examined the accrued and collected tax amounts of MVT for the period of 2006-2018, it was understood that there was a regular increase in these amounts over the years. However, when MVT collection / accrual ratios are compared with collection / accrual ratios related to general budget tax revenues, it is seen that MVT ratios are relatively low. In this context, it was determined that the average collection / accrual ratio of the MVT for the period examined is below 70%, the same ratio in terms of general budget tax revenues is found to be over 80% on average


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