Endeavors on taxing of the income in the Ottoman Empire (1907-1914)

After the emergence of the taxing system based on the wealth and income in Tanzimat era, the income itself had been another subject of the taxation as well. Even Though ''temettü'' tax was the first tax levied on income, there had been other attempts with different names in the Ottoman Empire after the Tanzimat era. Nonetheless, "temettü" tax preservered itself as the main tax levied on income. With the regulation which put in force in 1907; a new era started and the Ottoman Empire commenced to apply an income tax that was based on the external signes of income. In the course of application of the new regulation, there had been problems on account of inadequacy of the regulation, impossibility of applying it to foreigners as a consequence of capitulations and constant opposition to it by Greece. In this study, the process from taxation based on wealth and income since the Tanzimat Edict to taxation of income-profit directly was examined and especially the applications of "temettü" tax between the years of 1907-1914 is emphasized. Keywords: Tax, Income, Profit, Temettuat, Temettu Tax, Tanzimat, Tax Policy, Income Tax, Ottoman and Income Tax