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  Citation Number 1
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Hatay’da Varlık Vergisi Uygulamaları (1942-1943)
2020
Journal:  
Atatürk Araştırma Merkezi Dergisi
Author:  
Abstract:

Hatay, Mondros Ateşkes Antlaşması ardından Fransızlar tarafından işgalinden tam 21 yıl sonra, Mustafa Kemal Atatürk’ün olağanüstü diplomatik gayretleri sonucu 11 Temmuz 1939 tarihinde tekrar anavatan sınırlarına dâhil edilmiştir. 1 Eylül 1939 tarihinde başlayan İkinci Dünya Savaşı’na aylar kala yaşanan bu gelişmenin sevinci, savaşın başlamasıyla bir nevi yarım kalmıştır. Savaş tüm dünyayı etkilediği gibi Türkiye’yi de hem askerî hem de ekonomik açıdan olumsuz etkilemiştir. Türkiye savaşa girmemiş olsa da bir buçuk milyona yakın genç silahaltına alınmıştır. Millî savunma masraflarının artması, genç nüfusun askerde olması bütçe açığını oluşturmuş, para basımı artmış, üretim düşmüş, fiyatlar ve enflasyon yükselmiştir. Bu gelişmeler halkı ekonomik yönden olumsuz etkilemiştir. Osmanlı Devleti’nden, Cumhuriyet’e miras kalan Müslüman nüfus genelde çiftçilikle uğraştığından Gayrimüslimler ticari piyasaya egemen olmuşlardır. Savaş esnasında yaşanan ekonomik sıkıntı halkın çoğunluğunu yoksullaştırırken bir takım tüccar geçinen vurguncuları ise aşırı zenginleştirmiştir. Bu dönemde ithalat işleri özellikle Gayrimüslimlerin elinde olduğundan kazananlar da yine bu tüccarlar olmuştur. Kazançlar karaborsacılık, stokçuluk ve vurgunculuk gibi yasa dışı yollarla elde edildiği için, vergiden de kaçırılmıştır. Bu yüzden devlet hazinesi gereken geliri sağlayamamış, kamu işlerinde güçsüz ve çaresiz kalınmıştır. İşte bu ekonomik kaostan çıkmak için 1942 yılında bir defaya mahsus olmak üzere Varlık Vergisi çıkarılmıştır. Aşırı kazanç sağlayanlardan alınmak üzere çıkarılan bu vergi, çiçeği burnunda bir il olan Hatay’da da uygulanmıştır. Bu vergi, uygulamaları esnasında ve sonrasında devlete karşı yurtiçinde ve dışında kara propaganda aracı olarak kullanılmıştır. Gayrimüslim nüfus bakımından hiçte azımsanamayacak bir il olan Hatay’daki Varlık Vergisi uygulamaları ise bu açıdan değerlendirildiğinde çok önemlidir. Fakat bugüne kadar bu konuda hiçbir çalışma yapılmamıştır. Bu çalışmada, Hatay’ın ilçeleri de dâhil olmak üzere vergi mükelleflerinin isimleri, vergi miktarları listeler hâlinde yerel gazete Yenigün’den faydalanılarak sunulmuştur. Çalışmamız, Varlık Vergisi uygulamalarına farklı bir kapı aralayarak, bu uygulamaların içeriğinin anlaşılmasına katkıda bulunacaktır.

Keywords:

Property Tax Applications In Hatay (1942-1943)
2020
Author:  
Abstract:

Just 21 years after the French occupation of Hatay after the Mondros Cessation Treaty, the extraordinary diplomatic efforts of Mustafa Kemal Atatürk resulted in the return to the homeland border on July 11, 1939. The joy of this evolution, which has passed months before the Second World War, which began on 1 September 1939, has remained half-time with the beginning of the war. The war has affected the whole world and has affected Turkey both military and economicly. Although Turkey has not entered the war, a million and a half of the young people have been armed. The increase in national defence costs, the youth population in the army has created a budget gap, money print has increased, production has dropped, prices and inflation have risen. These developments have affected the people economically. From the Ottoman State, the Muslim population inherited to the Republic is usually engaged in agriculture, and the non-Muslims have dominated the commercial market. The economic trouble during the war made the majority of the people poor, while a number of traders emphasized that they were overwhelmingly rich. In this period, the winners of import business, especially those in the hands of Muslims, were the merchants. As profits are obtained by illegal means such as carburation, stockage and emphasis, they are also deceived from taxes. That is why the state treasury has not provided the necessary income, it is weak and desperate in public affairs. In 1942, the asset tax was imposed once again in order to get out of this economic chaos. This tax is also applied in Hatay, which is a province in the mouth of the flower. This tax was used as a means of black propaganda against the state at home and outside during and after its practice. The property tax practices in Hatay, which are a state that cannot be reduced in terms of non-Muslim population, are very important when assessed in this regard. But so far there has not been any work on this. In this study, the names of taxpayers, including Hatay's districts, were presented using the local newspaper Yenigün in terms of lists of tax amounts. Our work will contribute to the understanding of the contents of these practices by opening a different door to the Property Tax Practices.

Keywords:

The Wealth Tax Practices In Hatay (1942-1943)
2020
Author:  
Abstract:

Exactly 21 years after the invasion by the French after the Mondros Armistice, Hatay was reintegrated into the borders of the homeland on 11 July 1939 as a result of the extraordinary diplomatic efforts of Mustafa Kemal Atatürk. The joy of this development, which took place months before the Second World War, which started on September 1, 1939, was somewhat interrupted by the start of the war. As the war affected the whole world, it also affected Turkey in both security and economic terms. Although Turkey did not enter the war, 1.5 million young people have become soldiers. The increase in national defence expenditures, the military presence of the young population created the budget deficit, emissions increased, production decreased, prices and inflation increased. These developments affected the public negatively. Since the Muslim population inherited from the Ottoman Empire was mostly engaged in farming, non-Muslims dominated the commercial market. The economic distress experienced during the war impoverished the majority of the people, while a number of merchants over-enriched the profiteers. During this period, import jobs were especially in the hands of non-Muslims, and they were the majority of the war-rich people. Since these gains were obtained through illegal means such as trafficking, stocking and profiteering, the tax was also abducted. Therefore, the state treasury could not provide the necessary income; the public affairs were weak and helpless. In order to get out of this economic chaos, asset tax was levied once in 1942. This tax, which was issued to be taken from excess earnings, was implemented in Hatay, a new province. In Hatay, a province that cannot be underestimated in terms of non-Muslim population, the application of wealth tax is a remarkable issue. However, no studies have been conducted on this subject until today. In this study, the names and tax amounts of taxpayers, including the districts of Hatay, are presented by using the local newspaper Yenigün as lists. Our study will contribute to the understanding of the content of these applications by opening a different door to the Asset Tax applications.

Keywords:

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Atatürk Araştırma Merkezi Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

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