Bölgesel Vergi Gelirlerinde Doğal Afet Kaynaklı Değişimler: 6 Şubat 2023 Depremleri Sonrası Gaziantep Örneği
Changes in Regional Tax Revenues Due to Natural Disasters: The Case of Gaziantep Following the Earthquakes of February 6, 2023

Summary/Abstract: In this study, the development of tax revenues of Gaziantep in the 2021–2025 period is examined, and the effects of the February 6, 2023, earthquakes on the regional fiscal structure are analyzed. In this study, especially taxes on income and profits, and Gaziantep's share in general budget tax revenues are evaluated. Analysis shows that there was a significant decrease in tax collections due to the earthquake in 2023, however a recovery process began in 2024. It is seen that both the gradual revival in economic activities and the tax regulations such as incentives, postponement, and restructuring, implemented after the disaster played an important role in this recovery. The findings reveal the impact of income and corporate tax declaration periods on collection dynamics and the role of post-disaster tax regulations in accelerating financial recovery. In this respect, the study provides important evidence regarding post-disaster financial resilience and regional tax dynamics. As a result, it is observed that the regional fiscal capacity in Gaziantep has been strengthened again and the tax base has expanded sustainably in the post-earthquake period. Furthermore, this process highlights the importance of the role played by fiscal policies implemented after the earthquake in enhancing local fiscal recovery and supporting the regional development process.

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