Taxation of Car Sharing in Türkiye

Abstract

The aim of the study is to examine the shared vehicle application used in Türkiye in the sharing economy and to determine its status in the face of tax law, and for this purpose, Marti TAG, one of the shared travel platforms, is taken as an example. In the study, it is discussed whether the transport carried out with the mentioned application is really shared travel or commemorative transport, and whether the transport activity is formal or informal. In addition, the status of the income obtained from such passenger transport in the face of Turkish Tax Law is examined. Document analysis method, which is a qualitative data collection technique, was used in the study. In order to determine the true nature of the subject, the driver and user comments of the Marti Tag application on Türkiye's largest dictionary www.ekssozluk .com were subjected to content analysis. In addition, the web page of the application and the news on the news sites on the internet were also analysed. © 2025, IGI Global Scientific Publishing. All rights reserved.