İKİNCİ DÜNYA SAVAŞI YILLARINDA TÜRKİYE’DE VARLIK VERGİSİ UYGULAMASI
PRACTICE OF "PROPERTY TAX" IN TURKEY DURING THE YEARS OF "WORLD WAR II"

Summary/Abstract: Property tax, which is a kind of wealth tax implemented for once during the years of war, aims to meet the excessive public expenses . By means of this tax; it was aimed that inflation, which increased during the war, would be stopped; besides, the balance of income and wealth, which was deteriorated, would be reorganised. The income, gained by means of the tax relieved the government temporarily; but the aims could not be achieved. Property Tax was conflict with the principle of justice which is one of the main principles of taxation, because taxpayers did not pay taxes in proportion to their income which they gained under the protection of the government. In this implementation, the amount of the tax was not determined by means of reliable criteria; it was determined arbitrarily. The obligation of making the payment in a short time damaged the taxpayers economically. The fact that the Non-Muslims were required to pay higher taxes compared to the Muslims, caused the prime minister Saraçoğlu to be accused of racism.

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