Especially since the early 2000s, most countries, especially developed European countries, apply a tax system based on the carbon dioxide emissions of vehicles, fuel type and consumption in the motor vehicle tax (MTV). In this way, more tax is collected from environmentally harmful vehicles, while environmentally friendly vehicles are taxed less. In Turkey, unlike these countries, motor vehicle tax is considered as a special wealth tax, and a taxation method is preferred based on the physical characteristics of the vehicles such as age, engine volume and the sales value excluding Value Added Tax (VAT). In this study, the importance of considering environmental factors in the taxation of motor vehicles in Turkey will be emphasized, taking into account the practices of other countries. In this context, first of all, the importance of the applicability of the motor vehicle tax as an environmental tax will be emphasized and the practices in OECD countries will be examined. In the next section, the motor vehicle tax applied in Turkey will be evaluated by considering the practices in other countries in terms of environmental sensitivity, and then the studies on the reconsideration of the motor vehicle tax in Turkey will be examined.