Varlık Vergisi Ve Mersin Uygulaması
The Property Tax and its Pratice to Mersin

Summary/Abstract: Although the Republic of Turkey did not fight and remained neutral in the Second World War, she was confronted with all the horrors of war. In fact, approximately 1 million citizens had been mobilized and conscripted at that time. The mobilization of an actively working population resulted in a serious decline in production. In addition, inflation increased, black market and profiteering thrived and became widespread as a consequence of the economic downturn caused by war. The circumstances mostly benefited the large landowners and non-Muslim minority tradesmen. The government, in turn, decided to levy an ad-hoc “Property Tax” on those who thereby made large profits. The purpose of levying this tax was twofold; ensuring social justice as well as eliminating the budget deficit. However, the tax has been subject to serious criticism due to challenges and misconducts in its practice. In this study, the property law is introduced, and practices in Mersin Province are discussed.

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