The phenomenology of wealth tax

Phenomenology is a critical approach between the subject which is absolute and the subject which has a claim that it is absolute. This critical approach arises as a helpful tool reaching essence of being. However, this approach can be also used in the areas of economics and public finance. For instance, economic reasons used in the explanation of economic crises are the reasons which are absolute. Nevertheless, the qualitative reasons behind this are the reasons having a claim that they are absolute. In this study, the phenomenologic examination of wealth tax levied between 1942 and 1943 in Turkey is realized. Wealth tax is a tax applied wrong in terms of economics, public finance and law. But, it is understood that the wealth tax is necessary when examined the reasons of application of wealth tax. Exposing the phenomenological approach between these two conflict forms the hypothesis of this study.