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GPS enabled Cell phone is restricted to an individual and purely personal whereas tracking system can be utilized in an commercial aspect by larger section of individuals. Also, tracking system will have additional features which can also be customized.
This question has two different meanings if I am getting it right. A tracking system is much of a commercial, operational system used into Transportation and Fleet Management wherein control handles are necessary to monitor vehicle and driver performance, speed and traffic violations, productivity which all feed into Transport management metrics and KPI's. Geofencing and Idling controls are some salient features alongwith vehicle service history also alongwith driver history.
Again if I am right a GPS enabled cell phone finds and directs you to your selected destination giving you fastest route, kilometers to destination and time required to reach your desired location.
Tracking System of Cell phones is distracted by Signal Strength Variation and disturbance of Incoming Calls and SMS etc.
a gps system, gives you the speed, the position, the fuel control, can be linked to a camera in the case of theft, manages the zones, the fleet management can be linked to an accounting system, to also calculate the displacements and the costs.
can be linked to a fuel control system, or temperature control, ...
The tracking device is installed inside the car without GPS the mobile phone use in get route