The Effect of the Tax Policy Applied in the Period of Atatürk on the Economic Sectors Atatürk Dönemi’nde Uygulanan Vergi Politikasının İktisadi Kesimler Üzerindeki Etkisi
Yakin Donem Turkiye Arastirmalari, cilt.2020, sa.38, ss.189-218, 2020 (Scopus, TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 2020 Sayı: 38
- Basım Tarihi: 2020
- Doi Numarası: 10.26650/yta2020-770151
- Dergi Adı: Yakin Donem Turkiye Arastirmalari
- Derginin Tarandığı İndeksler: Scopus, TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.189-218
- Anahtar Kelimeler: Tax Policy, Early Years of the Republic, Economic Struggle, Trade Sector, Cost of Living
- Açık Arşiv Koleksiyonu: AVESİS Açık Erişim Koleksiyonu
- Kırklareli Üniversitesi Adresli: Evet
Özet
The insufficient economic opportunities in the first years of the Republic and the crisis environment created by the 1929 World Depression affected the tax policy of the young state. Compensation for the effects of the current conditions was only possible by levying many new taxes or expanding the scope of existing taxes. The subject of this study is to examine the effects of the basic taxes on the economic sectors in the period from the beginning of the Turkish Republic to the mid-1930s. The development target, which was emphasized with the concept of “economic struggle”, was shaped by the influence of two contrary factors. While taxes were required to finance development, the negative impact of taxes was an obstacle to achieving this goal. It is hoped that this study, which is mostly based on periodicals and parliamentary minutes of the period, will contribute to the literature.