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AVRUPA BİRLİĞİ VE TÜRKİYE’DE ELEKTRİKLİ OTOMOBİLLERE YÖNELİK VERGİ TEŞVİKLERİNİN DEĞERLENDİRİLMESİ

Year 2020, Volume: 29 Issue: 4, 204 - 222, 30.12.2020
https://doi.org/10.35379/cusosbil.833463

Abstract

Elektrikli otomobiller karbondioksit salınımının azaltılması ve enerji etkinliğinin sağlanması amacıyla içten yanmalı motora sahip otomobillere karşı güçlü bir alternatif olarak ön plana çıkmaktadır. Bu nedenle birçok ülke elektrikli araçların hem üretimi hem de satışına yönelik çeşitli teşvik politikaları uygulamaktadır. Tüketiciye yönelik vergi teşvikleri, elektrikli araçların satışını doğrudan etkileyen önemli ve güçlü bir mekanizmadır. AB’ye üye birçok ülke elektrikli araçların yaygınlaştırılması amacıyla çeşitli vergi teşvik düzenlemelerine sahiptir. Türkiye’de ise tüketici tercihini elektrikli araçlara yönelik değiştirmek amaçlı bir takım vergisel teşvik düzenlemeleri yapılmıştır.
Bu çalışmada AB ülkelerinde ve Türkiye’de gerçek kişiler açısından ilk el elektrikli otomobillere yönelik vergi teşviklerini ortaya koyulmakta ve değerlendirmede bulunulmaktır.

References

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  • Bhattacharya, S.C. (2011), Energy Economics, Springer, London.
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  • ÇSB (Çevre ve Şehircilik Bakanlığı). (2020). Paris anlaşması, https://iklim.csb.gov.tr/paris-anlasmasi-i-98587, Erişim Tarihi: 12.08.2020.
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  • Gass, V., Schmidt, J., Schmid, E. (2014). Analysis of alternative policy instruments to promote electric vehicles in Austria. Renewable Energy, 61, 96-101.
  • Gennaro, M.D.,Paffumi, E., Martini, G. (2016). Big data for supporting low-carbon road transport policies in Europe: applications, challenges and opportunities. Big Data Research, 6, 11-25.
  • Greencarcongress. (2020). https://www.greencarcongress.com/2020/05/20200504-tax.html Erişim Tarihi: 17.09.2020.
  • Gong, B., Wang, J., Cheng, J. (2020). Market demand for electric vehicles under technology improvements and tax relief. Emerging Markets Finance &Trade, 56, 1715-1729.
  • Hoeller, P., Wallin, M., (1991), “Energy Prices, Taxes and Emissions”, OECD Economics and Statistics Department Working Papers, 106, 1-34.
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  • IEA (International Energy Agency). (2020b). Global EV Outlook. IEA Publications, France.
  • Kara, S., Li, W., Sadjiva, N. (2017). Life cycle cost analysis of electrical vehicles in Australia. Procedia CIRP 61, 767-772. Kok, R. (2015). Six years of CO2-based tax incentives for new passenger cars in The Netherlands: Impacts on purchasing behavior trends and CO2 effectiveness. Transportation Research Part A, 77, 137-153.
  • Krutilla, K., Graham, J.D. (2012). Are green vehicles worth the extra cost? the case of diesel-electric hybrid technology for urban delivery vehicles. Journal of Policy Analysis and Management, 31(3), 501–532.
  • LEMO (Learning E-Mobility). (2020). History of electric cars. https://www.lemo-project.eu/wp-content/uploads/2015/01/History-of-electric-cars.pdf 1-11, Erişim Tarihi: 11.05.2020.
  • Li, J., Jiao, J., Tang, Y. (2019). An evolutionary analysis on the effect of government policies on electric vehicle diffusion in complex network. Energy Policy, 129, 1-12.
  • Miller, M.D. (2018). Rethinking Electric Vehicle Incentives. Colorado Natural Resources, Energy & Environmental Law Review, 29 (2), 373-414.
  • ODD (Otomobil Distribütörleri Derneği). (2020). Basın Bülteni. http://www.odd.org.tr/folders/2837/categorial1docs/2797/ODD%20Bas%C4%B1n%20Bulteni%203%20Kas%C4%B1m%202020.pdf, Erişim Tarihi: 5 Kasım 2020. Pasdar, A.A., Mansouri, M. (2020). A better policy for electric and low-emission cars using systems thinking. 2020 IEEE Conference on Technologies for Sustainability, 23-25 April, USA, https://ieeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=9150520, 1-6, Erişim Tarihi: 10.05.2020.
  • Putnieks, U. (2012). 7. International Scientific Conference, Latvia University, May 25, Jelgava, https://llufb.llu.lv/conference/Students_their_Way_Science/7th_Conf_Students_their_Way_Science_2012.pdf 1-120, Erişim Tarihi: 11.05.2020.
  • PWC (Price Waterhouse Coopers). (2019). 2019 Global automotive tax guide. https://www.pwc.de/de/automobilindustrie/2019-global-automotive-tax-guide.pdf. 1-465, Erişim Tarihi: 20.06.2020.
  • Runkel, M., Mahler, A., Beerman, A.-C., Hittmeyer, A. (2018). A comparison of CO2-based car taxation in EU-28, Norway and Switzerland, Forum Ökologisch-Soziale Marktwirtschaft Report, 1-29.
  • Rahmani, D., Loureiro, M.L. (2018). Why is the market for hybrid electric vehicles (HEVs) moving slowly?. PLOS ONE, 13 (3), 1-14.
  • Samos, Z., Mellios, G., Tsakilidis, N. (2019). The impact of vehicle taxations system on vehicle emissions, ETC/ATNI, https://www.eionet.europa.eu/etcs/etc-atni/products/etc-atni-reports/etc-atni-report-12-2019-the-impact-of-vehicle-taxations-system-on-vehicle-emissions Erişim Tarihi: 15.05.2020.
  • Sanchez-Braza, A., Cansino, J.M., Lerma, E. (2014). Main drivers for local tax incentives to promote electric vehicles: The Spanish case. Transport Policy, 36, 1-9.
  • Santos, G., Davies, H. (2020). Incentives for quick penetration of electric vehicles in five European countries: Perceptions from experts and stakeholders. Transportation Research Part A: Policy and Practice, 137, 326-342.
  • Shafei, E., Davidsdottir, B., Fazeli, R., Leaver, J., Stefansson, H., Asgeirsson, E.I. (2018). Energy Policy, 114, 431-443.
  • Siskos, P., Zazias, G., Petropoulos, A., Evangelepoulu, S., Capros, P. (2018). Implications of delaying transport decarbonisation in the EU: A systems analysis using the PRIMES model. Energy Policy, 121, 48-60.
  • Turkcsin, L., Mairesse, O., Macharis, C., Mierlo, J.V. (2013). Encouraging environmentally friendlier cars via fiscal measures: general methodology and application to Belgium. Energies, 6, 471-491.
  • TÜİK (Türkiye İstatistik Kurumu). (2020). Motorlu kara taşıtları, Eylül 2020. https://data.tuik.gov.tr/Bulten/Index?p=Motorlu-Kara-Tasitlari-Eylul-2020-33657, Erişim tarihi: 27 Ekim 2020.
  • Tseng, H-K., Wu, J.S., Liu, X. (2013). Affordability of electric vehicles for a sustainable transport system: An economic and environmental analysis. Energy Policy, 61, 441-447.
  • Vliet, O., Brouwer, A., S., Kuramochi, T., Broek, M., Faaij, A. (2010). Energy use, cost and CO2 emissions of electric cars. Journal of Power Sources, 196, 2298-2310.
  • Yan, S. (2018). The economic and environmental impacts of tax incentives for battery electric vehicles in Europe. Energy Policy, 123, 53-63.
  • Xiao, X., Chen, Z-R., Nie, P-Y. (2020). Analysis of two subsidies for evs: Based on expanded theoretical discrete-choice model. Energy, 208, 1-8.
  • https://www.gib.gov.tr/fileadmin/mevzuatek/otv_oranlari_tum/30082020_II_sayili_liste.pdf, Erişim Tarihi:19.11.2020.
  • https://www.gib.gov.tr, Erişim Tarihi:18.11.2020.
Year 2020, Volume: 29 Issue: 4, 204 - 222, 30.12.2020
https://doi.org/10.35379/cusosbil.833463

Abstract

References

  • ACEA (European Automobile Manufacturers Association). (2019). https://www.acea.be/uploads/publications/ACEA_Report_Vehicles_in_use-Europe_2019.pdf Erişim Tarihi: 19.09.2020.
  • ACEA (European Automobile Manufacturers Association). (2020a). ACEA tax guide. https://acea.be/uploads/news_documents/ACEA_Tax_Guide_2020.pdf 1-313, Erişim Tarihi:12.08.2020.
  • ACEA (European Automobile Manufacturers Association). (2020b). Electric Vehicles: Tax Benefits & Purchase Incentives, https://www.acea.be/uploads/publications/Electric_vehicles-Tax_benefits_purchase_incentives_European_Union_2020.pdf 1-6 Erişim Tarihi:10.08.2020.
  • Antalya Vergi Dairesi Başkanlığı, Özelge, Sayı: 76464994-130[KDV.2014.198]-109263.
  • Ayeridis, G. (2015). Electric cars: history and perspectives, http://www.electraproject.eu/attachments/article/375/Electric%20cars%20-%20history%20and%20perspectives.pdf Erişim Tarihi: 12.05.2020.
  • Barde, J.-P., Braathen N.A. (2005), Environmentally Related Levies, Sijbren Cnossen (Ed.), Theory and Practise of Excise Taxation, Oxford University Press, New York, 120-154.
  • Bhattacharya, S.C. (2011), Energy Economics, Springer, London.
  • Birat, J.-P., Hoffman, O. (2013). Steel and the green cars initiative in Europe. Revue de Matellurgie, 110(6), 415-427.
  • BMW. (2020). https://www.bmw.com.tr/tr/topics/fascination-bmw/bmw-i-ve-e-mobilite/elektrikli-otomobil-turleri.htm, Erişim Tarihi:10.05.2020.
  • Branger, F., Quirion, P. (2014). Climate policy and the ‘carbon haven’ effect. Wiley Interdisciplinary Reviews: Climate Change, 5(1), 53-71.
  • Carley, D. (2014). The beginners guide to electric vehicles (ev). Emotive, https://pluginbc.ca/wp/wp-content/uploads/2017/02/EVBeginnersGuide_V7.pdf , 1-14, Erişim Tarihi: 11.05.2020.
  • Cavallaro, F., Danielis, R., Nocera, S., Rotaris, L. (2018). Should BEVs be subsidized or taxed? A European perspective based on the economic value of CO2 emissions. Transportation Research Part D, 64, 70-89.
  • ÇSB (Çevre ve Şehircilik Bakanlığı). (2020). Paris anlaşması, https://iklim.csb.gov.tr/paris-anlasmasi-i-98587, Erişim Tarihi: 12.08.2020.
  • Dünya Enerji Konseyi. https://www.dunyaenerji.org.tr/wp-content/uploads/2018/09/YET3-1.pdf, 1-9, Erişim Tarihi: 10.05.2020.
  • EAFO (European Alternative Fuels Obsevatory). (2020). Countries overview of AF passanger cars. https://www.eafo.eu/countries/european-union/23640/summary, Erişim Tarihi: 14.09.2020. EEA (European Environment Agency). (2016). Electric vehicles in Europe. EEA Report, No. 20, Publications Office of the European Union, Copenhagen, 1-74.
  • Gass, V., Schmidt, J., Schmid, E. (2014). Analysis of alternative policy instruments to promote electric vehicles in Austria. Renewable Energy, 61, 96-101.
  • Gennaro, M.D.,Paffumi, E., Martini, G. (2016). Big data for supporting low-carbon road transport policies in Europe: applications, challenges and opportunities. Big Data Research, 6, 11-25.
  • Greencarcongress. (2020). https://www.greencarcongress.com/2020/05/20200504-tax.html Erişim Tarihi: 17.09.2020.
  • Gong, B., Wang, J., Cheng, J. (2020). Market demand for electric vehicles under technology improvements and tax relief. Emerging Markets Finance &Trade, 56, 1715-1729.
  • Hoeller, P., Wallin, M., (1991), “Energy Prices, Taxes and Emissions”, OECD Economics and Statistics Department Working Papers, 106, 1-34.
  • IEA (International Energy Agency). (2020a), Tracking transport 2020, https://www.iea.org/reports/tracking-transport-2020 Erişim Tarihi: 10.06.2020.
  • IEA (International Energy Agency). (2020b). Global EV Outlook. IEA Publications, France.
  • Kara, S., Li, W., Sadjiva, N. (2017). Life cycle cost analysis of electrical vehicles in Australia. Procedia CIRP 61, 767-772. Kok, R. (2015). Six years of CO2-based tax incentives for new passenger cars in The Netherlands: Impacts on purchasing behavior trends and CO2 effectiveness. Transportation Research Part A, 77, 137-153.
  • Krutilla, K., Graham, J.D. (2012). Are green vehicles worth the extra cost? the case of diesel-electric hybrid technology for urban delivery vehicles. Journal of Policy Analysis and Management, 31(3), 501–532.
  • LEMO (Learning E-Mobility). (2020). History of electric cars. https://www.lemo-project.eu/wp-content/uploads/2015/01/History-of-electric-cars.pdf 1-11, Erişim Tarihi: 11.05.2020.
  • Li, J., Jiao, J., Tang, Y. (2019). An evolutionary analysis on the effect of government policies on electric vehicle diffusion in complex network. Energy Policy, 129, 1-12.
  • Miller, M.D. (2018). Rethinking Electric Vehicle Incentives. Colorado Natural Resources, Energy & Environmental Law Review, 29 (2), 373-414.
  • ODD (Otomobil Distribütörleri Derneği). (2020). Basın Bülteni. http://www.odd.org.tr/folders/2837/categorial1docs/2797/ODD%20Bas%C4%B1n%20Bulteni%203%20Kas%C4%B1m%202020.pdf, Erişim Tarihi: 5 Kasım 2020. Pasdar, A.A., Mansouri, M. (2020). A better policy for electric and low-emission cars using systems thinking. 2020 IEEE Conference on Technologies for Sustainability, 23-25 April, USA, https://ieeexplore.ieee.org/stamp/stamp.jsp?tp=&arnumber=9150520, 1-6, Erişim Tarihi: 10.05.2020.
  • Putnieks, U. (2012). 7. International Scientific Conference, Latvia University, May 25, Jelgava, https://llufb.llu.lv/conference/Students_their_Way_Science/7th_Conf_Students_their_Way_Science_2012.pdf 1-120, Erişim Tarihi: 11.05.2020.
  • PWC (Price Waterhouse Coopers). (2019). 2019 Global automotive tax guide. https://www.pwc.de/de/automobilindustrie/2019-global-automotive-tax-guide.pdf. 1-465, Erişim Tarihi: 20.06.2020.
  • Runkel, M., Mahler, A., Beerman, A.-C., Hittmeyer, A. (2018). A comparison of CO2-based car taxation in EU-28, Norway and Switzerland, Forum Ökologisch-Soziale Marktwirtschaft Report, 1-29.
  • Rahmani, D., Loureiro, M.L. (2018). Why is the market for hybrid electric vehicles (HEVs) moving slowly?. PLOS ONE, 13 (3), 1-14.
  • Samos, Z., Mellios, G., Tsakilidis, N. (2019). The impact of vehicle taxations system on vehicle emissions, ETC/ATNI, https://www.eionet.europa.eu/etcs/etc-atni/products/etc-atni-reports/etc-atni-report-12-2019-the-impact-of-vehicle-taxations-system-on-vehicle-emissions Erişim Tarihi: 15.05.2020.
  • Sanchez-Braza, A., Cansino, J.M., Lerma, E. (2014). Main drivers for local tax incentives to promote electric vehicles: The Spanish case. Transport Policy, 36, 1-9.
  • Santos, G., Davies, H. (2020). Incentives for quick penetration of electric vehicles in five European countries: Perceptions from experts and stakeholders. Transportation Research Part A: Policy and Practice, 137, 326-342.
  • Shafei, E., Davidsdottir, B., Fazeli, R., Leaver, J., Stefansson, H., Asgeirsson, E.I. (2018). Energy Policy, 114, 431-443.
  • Siskos, P., Zazias, G., Petropoulos, A., Evangelepoulu, S., Capros, P. (2018). Implications of delaying transport decarbonisation in the EU: A systems analysis using the PRIMES model. Energy Policy, 121, 48-60.
  • Turkcsin, L., Mairesse, O., Macharis, C., Mierlo, J.V. (2013). Encouraging environmentally friendlier cars via fiscal measures: general methodology and application to Belgium. Energies, 6, 471-491.
  • TÜİK (Türkiye İstatistik Kurumu). (2020). Motorlu kara taşıtları, Eylül 2020. https://data.tuik.gov.tr/Bulten/Index?p=Motorlu-Kara-Tasitlari-Eylul-2020-33657, Erişim tarihi: 27 Ekim 2020.
  • Tseng, H-K., Wu, J.S., Liu, X. (2013). Affordability of electric vehicles for a sustainable transport system: An economic and environmental analysis. Energy Policy, 61, 441-447.
  • Vliet, O., Brouwer, A., S., Kuramochi, T., Broek, M., Faaij, A. (2010). Energy use, cost and CO2 emissions of electric cars. Journal of Power Sources, 196, 2298-2310.
  • Yan, S. (2018). The economic and environmental impacts of tax incentives for battery electric vehicles in Europe. Energy Policy, 123, 53-63.
  • Xiao, X., Chen, Z-R., Nie, P-Y. (2020). Analysis of two subsidies for evs: Based on expanded theoretical discrete-choice model. Energy, 208, 1-8.
  • https://www.gib.gov.tr/fileadmin/mevzuatek/otv_oranlari_tum/30082020_II_sayili_liste.pdf, Erişim Tarihi:19.11.2020.
  • https://www.gib.gov.tr, Erişim Tarihi:18.11.2020.
There are 45 citations in total.

Details

Primary Language Turkish
Journal Section Makaleler
Authors

Orçun Gündüz 0000-0002-8754-2915

Soner Yakar 0000-0002-0973-0072

Publication Date December 30, 2020
Submission Date November 30, 2020
Published in Issue Year 2020 Volume: 29 Issue: 4

Cite

APA Gündüz, O., & Yakar, S. (2020). AVRUPA BİRLİĞİ VE TÜRKİYE’DE ELEKTRİKLİ OTOMOBİLLERE YÖNELİK VERGİ TEŞVİKLERİNİN DEĞERLENDİRİLMESİ. Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 29(4), 204-222. https://doi.org/10.35379/cusosbil.833463