Situation and Practice of Exemption in Tax of War Earnings
Keywords: Tax, War Earnings, Exemption, Domestic or Foreign Subjects, Ottoman Empire, Ankara Government, Treaty of Lausanne
Like any other wars in history, the First World War brought economic opportunities (even much more people directly proportionate to size of war) along with economic devastation and made enable to have extraordinary gains. Like several other countries, Ottoman Empire, Ankara Government and later new Turkish State tried to tax these extraordinary gains by taking some decisions. Thus, tax of war earnings which was collected for one time only occurred.
One of the most important aspects of this tax was practicing exemption. As in lots of other taxes, in some conditions companies, individuals or regions that were domestic or foreign subjects (citizens) could be exempt from the tax if it was regarded necessary. This practice showed some alterations by different conditions and times such as changes before and after Treaty of Lausanne.