Abstract:

Although the severe economic conditions of the Second World War did not enter the war, Turkey felt excessively. Turkey, trying to maintain its neutrality, on the one hand began to increase its spending due to national defence measures. These expenditure led to the growth of the budget gap and consequently the inflation increased and the excessive price rise. Though the people in trouble were in trouble to meet even their daily needs, they turned this situation into an opportunity and made overwhelming earnings and wealth by making carabourism and emphasis. The government issued the Property Tax Act on 11 November 1942 to be deprived of those who obtain excess profit due to the failure to implement the measures taken to regulate the economy, the inflation and the prices cannot be pulled to the desired level. In this study, the implementation stages of the Property Tax Act in Erzurum, the work of the commissions, how many taxes were collected from and the results were tried to be presented in detail, taking advantage of local press sources.