In Turkish taxation history an extraordinary tax application: The wealth tax

In Turkish Taxation History An Extraordinary Tax Application: The Wealth TaxStates from time to time, in line with emerging cyclical necessities, put into effect extraordinary and temporary applied tax in order to require its needs. Since Ottoman Empire, one of the extraordinary tax applicants has been wealth tax adopted in 11 November 1942 as a result of requirements and changes in government structure.The wealth tax period was the era of economic and political distress, all over the world was experiencing economic turmoil, and national policies were seen frequently. In Turkey, although not actually taking place in the Second World War itself, having the economic results greatly, wealth tax is an applied tax targeting those who knew the conditions of the war and using that as opportunity for profiteering and trafficking, mostly imposed on non-Muslim minorities while giving practitioners wide authority of discretion.The wealth tax is an applied tax to be evaluated within its own economic and social conditions in that period, and aiming wealth and extraordinary gains while making the capital turkicize and containing flaws in preparation and application process.In this study, political and economic situation before the wealth tax in the world and in Turkey is handled, Turkey?s tax applications in the historical process is mentioned, the preparation, application and the results of wealth tax are given, and finally writers? and researchers? opinions and perspectives are given and similar tax applications in other countries are briefly sampled.