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

Yıl 2020, Cilt: 29 Sayı: 4, 204 - 222, 30.12.2020

Orçun Gündüz , Soner Yakar

https://doi.org/10.35379/cusosbil.833463

Cited By: 2

Öz

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.

Anahtar Kelimeler

Elektrikli Otomobil,, Vergi Teşvikleri,, Avrupa Birliği,, Türkiye

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