Türkiye'de Elektrikli ve Hibrit Araç Talebinde Vergi Politikalarının Etkisi

Yıl 2025, Cilt: 16 Sayı: 48, 1295 - 1313, 30.11.2025

İclal Dağlıoğlu Şanlı

https://doi.org/10.21076/vizyoner.1661395

Öz

Bu çalışma, Türkiye'deki vergi mevzuatı temelinde elektrikli araç (EA) ve hibrit araç (HA) talebine ilişkin örnek ülke uygulamalarını ve bu araçlara yönelik vergi politikalarının yönlendirici rolünü ortaya koymak amacıyla gerçekleştirilmiştir. Bu bağlamda araştırma, düzenleyici çerçeveleri ve bunların alternatif yakıtlı araçların benimsenmesini teşvik etme üzerindeki etkisini değerlendirmektedir. Metodoloji, vergi politikalarının elektrikli ve hafif ticari araçlara yönelik talep üzerindeki etkisini değerlendirmek için nitel analiz ve kıyaslama yöntemlerini bir arada kullanmaktadır. Türkiye'nin mevcut mevzuatının ve mevcut araçlara ilişkin verilerin incelenmesine dayanan çalışma, özellikle iklim değişikliğinin sınırlandırılması kapsamında Katma Değer Vergisi (KDV), Motorlu Taşıtlar Vergisi (MTV) ve Özel Tüketim Vergisi (ÖTV) çerçevelerinde düzenleme yapılması gerektiğini ortaya koymaktadır. Türkiye'nin alternatif yakıtlı araçların teşvikine yönelik mevcut vergi politikalarında tespit edilen eksiklikler göz önüne alındığında, bu çalışma, bu alanda gelecekteki araştırma ve politika geliştirmeye rehberlik edecek içgörü ve öneriler sunmayı amaçlamaktadır.

Anahtar Kelimeler

İklim Değişikliği , Vergi Teşvikleri , Vergi Politikası , Kamu Maliyesi

Etik Beyan

Etik kurul belgesi gerektiren bir çalışma değildir.

The Impact of Tax Policies on the Demand for Electric and Hybrid Vehicles in Türkiye

Öz

The study is conducted to show the sample country applications regarding the demand for electric vehicles (EVs) and hybrid vehicles (HEVs) and the guiding role of tax policies for these instruments on the basis of tax legislation in Türkiye. In this context, the research evaluates regulatory frameworks and their impact on incentivizing the adoption of alternative fuel vehicles. The methodology employs a combination of qualitative analysis and benchmarking to assess the influence of tax policies on the demand for EVs and HEVs. Based on an examination of Türkiye’s current legislation and data on existing vehicles, the study identifies a need for adjustments in the Value Added Tax (VAT), Motor Vehicles Tax (MVT), and Special Consumption Tax (SCT) frameworks, particularly within the scope of limiting climate change. Given the identified shortcomings in Türkiye’s existing tax policies for promoting alternative fuel vehicles, the study aims to provide insights and recommendations to guide future research and policy development in this area.

Anahtar Kelimeler

Climate Change , Tax Incentives , Tax Policy , Public Finance

Etik Beyan

The study does not necessitate an approval of ethical committee.

Kaynakça

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