NEWSLETTER-2020-metin

309 TAX LAW above. Although discounts were applied to vehicles with 1600 cc and with incentives in some periods, these rates have increased daily and, today, although it varies according to the tax-free price of the vehicle, the high level rates equal to 80%, 130% and 220% after the revision made in 2020. For this reason, in the purchase of a zero-kilometer vehicle, almost three out of four units of the price paid for the vehicle, together with the VAT applied after the SCT, is tax. Likewise, coke drinks were included in the SCT, even though they were not covered by the SCT before, and with the latest increase, 35% SCT was ap- plied. Alcoholic beverages and tobacco products were also charged with additional VAT in the pre-SCT period, today all alcoholic bever- ages and tobacco products are included in the SCT, and are subject to taxation over 100%. Today, most goods used as household goods and numerous products subject to daily consumption are subjected to SCT. Continuous revisions in SCT in recent years, including 2020, cause this tax item to remain on the agenda. Conclusion In line with the economic conditions of our country and the new economic programs, at the end of the 1990s and in the beginning of the 2000s, it was also necessary to make changes in accordance with the European Union harmonization laws. The Special Consumption Tax Law, which occupied the agenda for a long time, was prepared with the justification of simplifying the taxes and combining many different tax regulations into a single law, and entered into force in August, 2002, and was put into practice as the second largest indirect tax after VAT. SCT, whose scope has expanded and its rates have increased over time, has become an indispensable type of tax with its share in the budget, and together with VAT, it constitutes half of the tax revenues.