Evaluation of Additional Motor Vehicle Tax Within the Framework of Supreme Court

Abstract Unplanned expenditures that states have to make regarding natural disasters and defense naturally disrupt the budget balance and create the need for additional financing. This situation necessitates new regulations to finance increasing public expenditures. The basic principles of the rule of law must be taken into account in the regulations made to meet the increasing public financing need. Regulations made without taking into account basic constitutional principles such as the principle of legal security, the principle of legality, and the prohibition of retroactivity will meet the financing need in the short term, while damaging the trust in the legal system. This situation damages citizens’ confidence in the legal system in the medium and long term, increases the risk of domestic and foreign investors, and negatively affects the general economic structure. The main reason for the existence of high courts is to prevent arbitrary practices of the administration that may be contrary to the basic principles of law and to ensure the establishment of a healthy legal system in the country. Although practices such as additional motor vehicle tax partially work to meet the financing need in the short term, they negatively affect the trust in the legal system and the general economic structure. JEL Classification: H20, K34, H11 Cite this article as: Fikir, H. (2024). Yüksek mahkeme içtihatları çerçevesinde ek motorlu taşıtlar vergisi ve benzeri uygulamaların değerlendirilmesi. Journal of Business Administration and Social Studies, 8(2), 106-111.