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

Year 2022, Volume: 15 Issue: 2, 415 - 435, 01.07.2022
https://doi.org/10.29067/muvu.1005088

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.

References

  • Alonso, S. L. N. (2020). The tax incentives in the IVTM and “Eco-Friendly Cars”: The Spanish case. Sustainability, 12(8), 1-29.
  • Ansari, M. A., Haider, S., Masood, T. (2020). Do renewable energy and globalization enhance ecological footprint: an analysis of top renewable energy countries. Environmental Science and Pollution Research, 28, 6719–6732.
  • Apergis, N., Payne, J. E. (2015). Renewable Energy, Output, Carbon Dioxide Emissions, and Oil Prices: Evidence from South America. Energy Sources, Part B: Economics, Planning, and Policy, 10(3), 281-287.
  • Bjerkan, K, Y., Nørbech, T. E., Nordtømme, M. E., (2016). Incentives for promoting Battery Electric Vehicle (BEV) adoption in Norway. Transportation Research Part D: Transport and Environment, 43, 169-180.
  • BMW. (2021). İX3 Impressive Bulgaria sale price. Online https://l24.im/QXaJgP
  • BMW. (2021). İX3 Impressive France sale price. Online https://l24.im/5jVe
  • BMW. (2021). İX3 Impressive Germany sale price. Online https://l24.im/k0cqS
  • BMW. (2021). İX3 Impressive Portugal sale price. Online https://l24.im/bquf5
  • BMW. (2021). İX3 Impressive Turkey sale price. Online https://l24.im/NizI8
  • Diamond, D. (2009). The impact of government incentives for hybrid-electric vehicles: Evidence from US States. Energy Policy, 37, 972–983.
  • Gallagher, K. S., Muehlegger, E. (2011). Giving green to get green? Incentives and consumer adoption of hybrid vehicle technology. Journal of Environmental Economics and Management, 61(1), 1-15.
  • Hardmana, S., Chandanb, A., Tala, G., Turrentine, T. (2017). The effectiveness of financial purchase incentives for battery electric vehicles – A review of the evidence. Renewable and Sustainable Energy Reviews, 80, 1100-1111.
  • Jenna, A., Springelb, K., Gopal,A. R. (2018). Effectiveness of electric vehicle incentives in the United States, Energy Policy, 119, 349-356.
  • Köppl, A., Schratzenstaller, M. (2021). Aspects of environmentally beneficial tax incentives. WIFO Working Papers 621/2021, 1- 20.
  • Land Rover. (2021). Discovery Sport Bulgaria sale price. Online https://www.landrover.bg/vehicles-discovery-sport-models
  • Land Rover. (2021). Discovery Sport France sale price. Online https://l24.im/tUTH86
  • Land Rover. (2021). Discovery Sport Germany sale price. Online https://buildyour.landrover.de/lr2/r/compare/_/de_de/l550_k22/48vxw/a-d300_a-l550_sp2/n-1aa
  • Land Rover. (2021). Discovery Sport Portugal sale price. Online https://buildyour.landrover.pt/lr2/r/specpack/_/pt_pt/l550_k22/48vxh/a-d300_a-l550/?_ga=2.64594543.1947244153.1632244104-1227994787.1632244104
  • Land Rover. (2021). Discovery Sport Turkey sale price. Online https://www.landrover.com.tr/land-rover-price-list
  • Langbroek, J. H. M., Franklin, J. P., Susilo, Y. O. (2016). The effect of policy incentives on electric vehicle adoption. Energy Policy, 94, 94-103.
  • Lévay, P. Z. Drossinos, Y., Thiel, C. (2017). The effect of fiscal incentives on market penetration of electric vehicles: A pairwise comparison of total cost of ownership. Energy Policy, 105, 524-533.
  • Münzel, G., Plötz,P., Sprei, F., Gnann, T. (2019). How large is the effect of financial incentives on electric vehicle sales? – A global review and European analysis. Energy Economics, 84, 1-21.
  • Renault. (2021). Zoe Bulgaria sale Price. Online https://cdn.group.renault.com/ren/bg/renault-bg/price-lists/Pricelist_ZOE_NEO.pdf
  • Renault. (2021). Zoe France sale Price. Online https://www.renault.fr/vehicules-electriques/zoe.html
  • Renault. (2021). Zoe Germany sale Price. Online https://www.renault.de/elektromodelle/zoe/preise-versionen.html?gradeCode=ENS_MDL2PSL1SERIELIM4
  • Renault. (2021). Zoe Portugal sale Price. Online https://www.renault.pt/veiculos-eletricos/renault-zoe/preco-ofertas.html?gradeCode=ENS_MDL2P1SERIELIM1
  • Renault. (2021). Zoe Turkey sale Price. Online https://www.renault.com.tr/renault-Price-listeleri/binek-arac-Price-listesi.html
  • Sims, R.E.H. (2004). Renewable energy: a response to climate change. Solar Energy, 76, 9–17.
  • Simsek, H. A., Simsek, N. (2013). Recent incentives for renewable energy in Turkey. Energy Policy, 63, 521-530.
  • Volkswagen. (2021). Golf Turkey sale price. Online https://l24.im/PEg
  • Volkswagen. (2021). Golf Bulgaria sale price. Online https://l24.im/GUjB
  • Volkswagen. (2021). Golf France sale price. Online https://l24.im/WKYLb
  • Volkswagen. (2021). Golf Germany sale price. Online https://l24.im/LAvjrd
  • Volkswagen. (2021). Golf Portugal sale price. Online https://l24.im/yamv
  • Weldon, P., Morrissey, P., O’Mahony, M. (2018). Long-term cost of ownership comparative analysis between electric vehicles and internal combustion engine vehicles. Sustainable Cities and Society, 39, 578-591.
  • White, W., Lunnan, A., Nybakk, E., Kulisic, B. (2013). The role of governments in renewable energy: The importance of policy consistency. Biomass and Bioenergy, 57, 97-105.
  • Yang, Z., Slowik, P., Lutsey, N., Searle, S. (2016). Principles for effective electric vehicle incentive design. https://theicct.org/publications/principles-effective-electric-vehicle-incentive-design
  • Zhang, X., Xie, J., Rao, R., Liang, Y. (2014). Policy incentives for the adoption of electric vehicles across countries. Sustainability, 6, 8056-8078.
  • Zhou, Y., Wang, M., Hao, H., Johnson, L., Wang., Hao, H. (2015). Plug-in electric vehicle market penetration and incentives: a global review. Mitigation and Adaptation Strategies for Global Change. 20: 777–795.

TÜRKİYE VE AB ÜLKELERİNDE ELEKTRİKLİ ARAÇLARIN VERGİLENDİRME POLİTİKASI ARASINDAKİ FARKLAR

Year 2022, Volume: 15 Issue: 2, 415 - 435, 01.07.2022
https://doi.org/10.29067/muvu.1005088

Abstract

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.

References

  • Alonso, S. L. N. (2020). The tax incentives in the IVTM and “Eco-Friendly Cars”: The Spanish case. Sustainability, 12(8), 1-29.
  • Ansari, M. A., Haider, S., Masood, T. (2020). Do renewable energy and globalization enhance ecological footprint: an analysis of top renewable energy countries. Environmental Science and Pollution Research, 28, 6719–6732.
  • Apergis, N., Payne, J. E. (2015). Renewable Energy, Output, Carbon Dioxide Emissions, and Oil Prices: Evidence from South America. Energy Sources, Part B: Economics, Planning, and Policy, 10(3), 281-287.
  • Bjerkan, K, Y., Nørbech, T. E., Nordtømme, M. E., (2016). Incentives for promoting Battery Electric Vehicle (BEV) adoption in Norway. Transportation Research Part D: Transport and Environment, 43, 169-180.
  • BMW. (2021). İX3 Impressive Bulgaria sale price. Online https://l24.im/QXaJgP
  • BMW. (2021). İX3 Impressive France sale price. Online https://l24.im/5jVe
  • BMW. (2021). İX3 Impressive Germany sale price. Online https://l24.im/k0cqS
  • BMW. (2021). İX3 Impressive Portugal sale price. Online https://l24.im/bquf5
  • BMW. (2021). İX3 Impressive Turkey sale price. Online https://l24.im/NizI8
  • Diamond, D. (2009). The impact of government incentives for hybrid-electric vehicles: Evidence from US States. Energy Policy, 37, 972–983.
  • Gallagher, K. S., Muehlegger, E. (2011). Giving green to get green? Incentives and consumer adoption of hybrid vehicle technology. Journal of Environmental Economics and Management, 61(1), 1-15.
  • Hardmana, S., Chandanb, A., Tala, G., Turrentine, T. (2017). The effectiveness of financial purchase incentives for battery electric vehicles – A review of the evidence. Renewable and Sustainable Energy Reviews, 80, 1100-1111.
  • Jenna, A., Springelb, K., Gopal,A. R. (2018). Effectiveness of electric vehicle incentives in the United States, Energy Policy, 119, 349-356.
  • Köppl, A., Schratzenstaller, M. (2021). Aspects of environmentally beneficial tax incentives. WIFO Working Papers 621/2021, 1- 20.
  • Land Rover. (2021). Discovery Sport Bulgaria sale price. Online https://www.landrover.bg/vehicles-discovery-sport-models
  • Land Rover. (2021). Discovery Sport France sale price. Online https://l24.im/tUTH86
  • Land Rover. (2021). Discovery Sport Germany sale price. Online https://buildyour.landrover.de/lr2/r/compare/_/de_de/l550_k22/48vxw/a-d300_a-l550_sp2/n-1aa
  • Land Rover. (2021). Discovery Sport Portugal sale price. Online https://buildyour.landrover.pt/lr2/r/specpack/_/pt_pt/l550_k22/48vxh/a-d300_a-l550/?_ga=2.64594543.1947244153.1632244104-1227994787.1632244104
  • Land Rover. (2021). Discovery Sport Turkey sale price. Online https://www.landrover.com.tr/land-rover-price-list
  • Langbroek, J. H. M., Franklin, J. P., Susilo, Y. O. (2016). The effect of policy incentives on electric vehicle adoption. Energy Policy, 94, 94-103.
  • Lévay, P. Z. Drossinos, Y., Thiel, C. (2017). The effect of fiscal incentives on market penetration of electric vehicles: A pairwise comparison of total cost of ownership. Energy Policy, 105, 524-533.
  • Münzel, G., Plötz,P., Sprei, F., Gnann, T. (2019). How large is the effect of financial incentives on electric vehicle sales? – A global review and European analysis. Energy Economics, 84, 1-21.
  • Renault. (2021). Zoe Bulgaria sale Price. Online https://cdn.group.renault.com/ren/bg/renault-bg/price-lists/Pricelist_ZOE_NEO.pdf
  • Renault. (2021). Zoe France sale Price. Online https://www.renault.fr/vehicules-electriques/zoe.html
  • Renault. (2021). Zoe Germany sale Price. Online https://www.renault.de/elektromodelle/zoe/preise-versionen.html?gradeCode=ENS_MDL2PSL1SERIELIM4
  • Renault. (2021). Zoe Portugal sale Price. Online https://www.renault.pt/veiculos-eletricos/renault-zoe/preco-ofertas.html?gradeCode=ENS_MDL2P1SERIELIM1
  • Renault. (2021). Zoe Turkey sale Price. Online https://www.renault.com.tr/renault-Price-listeleri/binek-arac-Price-listesi.html
  • Sims, R.E.H. (2004). Renewable energy: a response to climate change. Solar Energy, 76, 9–17.
  • Simsek, H. A., Simsek, N. (2013). Recent incentives for renewable energy in Turkey. Energy Policy, 63, 521-530.
  • Volkswagen. (2021). Golf Turkey sale price. Online https://l24.im/PEg
  • Volkswagen. (2021). Golf Bulgaria sale price. Online https://l24.im/GUjB
  • Volkswagen. (2021). Golf France sale price. Online https://l24.im/WKYLb
  • Volkswagen. (2021). Golf Germany sale price. Online https://l24.im/LAvjrd
  • Volkswagen. (2021). Golf Portugal sale price. Online https://l24.im/yamv
  • Weldon, P., Morrissey, P., O’Mahony, M. (2018). Long-term cost of ownership comparative analysis between electric vehicles and internal combustion engine vehicles. Sustainable Cities and Society, 39, 578-591.
  • White, W., Lunnan, A., Nybakk, E., Kulisic, B. (2013). The role of governments in renewable energy: The importance of policy consistency. Biomass and Bioenergy, 57, 97-105.
  • Yang, Z., Slowik, P., Lutsey, N., Searle, S. (2016). Principles for effective electric vehicle incentive design. https://theicct.org/publications/principles-effective-electric-vehicle-incentive-design
  • Zhang, X., Xie, J., Rao, R., Liang, Y. (2014). Policy incentives for the adoption of electric vehicles across countries. Sustainability, 6, 8056-8078.
  • Zhou, Y., Wang, M., Hao, H., Johnson, L., Wang., Hao, H. (2015). Plug-in electric vehicle market penetration and incentives: a global review. Mitigation and Adaptation Strategies for Global Change. 20: 777–795.
There are 39 citations in total.

Details

Primary Language English
Subjects Business Administration
Journal Section Issue
Authors

Burak Ökde 0000-0002-0314-1293

Publication Date July 1, 2022
Submission Date October 5, 2021
Acceptance Date December 10, 2021
Published in Issue Year 2022 Volume: 15 Issue: 2

Cite

APA Ökde, B. (2022). DIFFERENCES BETWEEN TURKEY AND EU COUNTRIES ON TAXATION POLICY FOR ELECTRIC VEHICLES. Journal of Accounting and Taxation Studies, 15(2), 415-435. https://doi.org/10.29067/muvu.1005088

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