ŞAHİN YEŞİLYURT

Dr. Öğr. Üyesi, Ankara Yıldırım Beyazıt Üniversitesi, Ankara/TÜRKİYE

Keywords: Depression Tax, Tax, the Great Depression, Turkish Economy.

Abstract

This study deals with the depression tax, which was put into effect in the Turkish tax system as a consequence of the Great Depression of 1929 that affected the whole world. The depression tax, which was enacted during an extraordinary period, and expected to be temporary, remained in the Turkish tax system for nearly 20 years. Depending on the severity of the depression, some changes were made over time, both in the scope of the tax liability and in the amount of tax. In all these changes, it was always emphasized that in such a devastating period, the majority of society should bear the potential burden. These changes in this period also attracted the attention of the Turkish press. This news, while providing information about the process of the depression tax, also listed criticisms about it. All in all, this tax, which was a consequence of the Great Gepression, showed us the profound impact of the Great Depression on Turkey's economy. In this sense, making use of the press of the period (Akşam newspaper) in the examination of the depression tax makes the study important. It is because the news used in the study ensures that the relevant period is investigated from a window of itself. This makes the evaluations on the subject in question valuable. Considering all these sentiments, it is regarded that this study may contribute to the studies to be put forward in the field of public finance history, albeit a small one.