{"title":"1942 - 1943年土耳其征收财富税是一场危机吗?","authors":"Özer Özçelik, Öner Gümüş","doi":"10.35935/TAX/11.121","DOIUrl":null,"url":null,"abstract":"Wealth tax was levied in Turkey in the period which World War II was on the agenda of the World. Put it differently, economic conditions of Turkey was quite bad. To meet the necessities occuring due to the bad conditions, Turkish government levied this tax. Then, an act known as wealth tax act was released. The amount of this tax was unusual. If taxpayers was to pay this, their wealth would decrease and if they was not to pay, they would be sent to work in general services. So, this application brought a debate about this tax. In this study, whether this tax can be accepted as a crisis or not will be debated within the scope of scholars’s views and wealth tax act. And, the study is ended with the hypothesis that wealth tax was a crisis.","PeriodicalId":426185,"journal":{"name":"Number-1, November 2018","volume":"16 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2018-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Was Wealth Tax Levied in Turkey Between 1942 and 1943 A Crisis?\",\"authors\":\"Özer Özçelik, Öner Gümüş\",\"doi\":\"10.35935/TAX/11.121\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Wealth tax was levied in Turkey in the period which World War II was on the agenda of the World. Put it differently, economic conditions of Turkey was quite bad. To meet the necessities occuring due to the bad conditions, Turkish government levied this tax. Then, an act known as wealth tax act was released. The amount of this tax was unusual. If taxpayers was to pay this, their wealth would decrease and if they was not to pay, they would be sent to work in general services. So, this application brought a debate about this tax. In this study, whether this tax can be accepted as a crisis or not will be debated within the scope of scholars’s views and wealth tax act. And, the study is ended with the hypothesis that wealth tax was a crisis.\",\"PeriodicalId\":426185,\"journal\":{\"name\":\"Number-1, November 2018\",\"volume\":\"16 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2018-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Number-1, November 2018\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.35935/TAX/11.121\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Number-1, November 2018","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35935/TAX/11.121","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Was Wealth Tax Levied in Turkey Between 1942 and 1943 A Crisis?
Wealth tax was levied in Turkey in the period which World War II was on the agenda of the World. Put it differently, economic conditions of Turkey was quite bad. To meet the necessities occuring due to the bad conditions, Turkish government levied this tax. Then, an act known as wealth tax act was released. The amount of this tax was unusual. If taxpayers was to pay this, their wealth would decrease and if they was not to pay, they would be sent to work in general services. So, this application brought a debate about this tax. In this study, whether this tax can be accepted as a crisis or not will be debated within the scope of scholars’s views and wealth tax act. And, the study is ended with the hypothesis that wealth tax was a crisis.
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