EVALUATION OF TAXPAYER ATTITUDES TOWARDS MOTOR VEHICLE TAX: DEN？ZL？ PROVINCE EXAMPLE

The main purpose of this study is to show that motor vehicle tax in Turkey is in the wealth tax-environmental tax dilemma and that tax justice cannot be fully achieved. With the Law No. 7061 issued in 2017, the addition of the "vehicle value" measure in addition to the age and motor volume criteria for automobiles, land vehicles and station wagon cars has strengthened the wealth of motor vehicles tax. However, the issue is insufficient at the point of solving the problem of change. In this study, tax rates related to motor vehicle tax are introduced and opinions and attitudes of motor vehicle taxpayers in Denizli province are given. According to the results obtained, taxpayers consider motor vehicle tax as a wealth tax rather than environmental tax. In addition, taxpayers consider that the duty of motor vehicle tax is heavy and the duty of motor vehicle tax must be taken over the actual market value of the vehicles. The taxpayer's perception of tax justice is that the tax burden of motor vehicles is not distributed in a fair way. When the relationship between demographic variables such as age, gender, marital status, education level and income level and taxpayer attitudes is examined, it is seen that the effect on the taxpayer attitudes of the gender factor is more evident