Wealth tax and its implementation: The case of Hatay

Wars are phenomena that destroy the lives of the state and society in moral and material terms-especially The World War II was devastation in which the concept of war reached a broader meaning, and civilian casualties were experienced as well as military losses. Although Turkey watching an effective foreign policy has stayed out of the war, socio-economic destruction caused by the war could not avoid. The enforcement of the wealth tax among Turkey's economic measures is important and its effects lasting the present day. There have been arbitrary actions in the implementation of the wealth tax law and in identifying taxpayers. While high tax debt had imposed on people who lead a luxurious life regardless of their income-expense balance; Those who have a lot of assets and live ordinary lives were subject to less tax. The epicenter of the wealth tax application has been Istanbul because of its historical and social fabric. The heaviest aspect of the wealth tax application has been the labor camps. Those who did not pay their debts within fifteen days after the taxpayer lists were posted in the financial offices were sent to Aşkale district of Erzurum in groups. They were employed in works such as road paving and stone breaking. When World War II broke out, Hatay province had just joined the homeland. Despite this, wealth tax preparations started in Hatay as in the entire country. The list of wealth taxpayers in Hatay was announced in the Hatay Revenue Office as well as in the Yenigün Newspaper. There was a significant amount of non-Muslim populations living within the borders of Hatay. This class, which also holds the capital accumulation, has been charged a large amount of wealth tax. Hatay, in terms of the amount of tax, has been accrued as Turkey's 6th Province.