Abstract:

This article has two aims. The first purpose is to reveal the types of taxes collected from modern performing arts and film screenings, and the other is to determine the prevalence of performing arts and film screenings in Istanbul. Lubiyyat has been preferred for screening activities, and lubiyyat companies have been preferred for these companies. The Ottoman society has acquainted with theatrical performances before the film screenings. However, unlike theater, a serious technological infrastructure had been needed for film screenings. Although there were difficulties in providing this technological infrastructure, the Ittihad Terakki government supported the establishment of these companies and did not prevent the execution of their activities. During World War I, while the number of theater performances decreased, the number of film screenings increased. The government understood the power of the screenings and then established the Military Office of Cinema (MOC) in 1915. Thus, it was started to film production by the empire for the first time. Foreign companies and non-Muslims have performed almost all of the screenings in the Ottoman Empire. However, the empire had troubles in collecting the tax payments from foreign companies due to the capitulations. The tax inequality between domestic and foreign companies was eliminated by the abolition of capitulations. It is found that Stamp and Profits taxes and Hejaz Railway and Hospice aids were received from the companies and Istanbul turned out to be the art center of its era.

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