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Abstract


AN EVALUATION ON THE APPLICATION OF ASSETS TAX

The Asset Tax was accepted by the vote assembly in the Turkish Grand National Assembly with the Law No. 4305 dated 1942. The main aim of this law is that to make contributions to public expenditures who are personal wealth owners liable for asset tax. However, it is claimed that enacted to confiscate property of non-Muslim people who have more wealthy than others. It has been observed that many disruptions have occurred during the period in force of the Act. Moreover, some of the taxpayers who were sent to the labor camp due to the inability to collect the tax have lost their lives in the camp. Due to these painful incidents, the life of the asset tax has not been long and it has been abolished by the Law No. 4530 dated March 17, 1944, entitled "The Law on the Abatement of the Survival Tax Survey". This law that has been created without considering the basic dynamics of the country and the society, has been treated as a course for the laws to be taken into consideration in the future. As a result, although the asset tax is shown as a necessity of the heavy economic conditions, it is obvious that the life expectancy is short and a law adventure whose consequences are severe. In this study, some evaluations will be made on the implementation process and its results and also the reasons for applying asset tax.



Keywords
Asset Tax, Tax Law.



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