The Wealth Tax Practices in Hatay (1942-1943)

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.

There is no study that would require Ethical Commitee approval in this article.