Evaluation of Tax Laws enacted during the National Struggle Period in terms of Tax Justice and Tax Mentality

Basit Öğe Kaydı
dc.contributor.authorYerelI, Ahmet Burcin
dc.contributor.authorKoktaS, Altug Murat
dc.contributor.authorGolcek, Ali Gokhan
dc.date.accessioned2024-11-07T13:32:38Z
dc.date.available2024-11-07T13:32:38Z
dc.date.issued2021
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractThe Armistice of Mudros, signed at the end of the World War I, neutralized the Ottoman Empire de facto and paved the ground for the occupation of its territories. Upon the invasion of Izmir by the Greek troops, the conditions deteriorated further, and the Empire, which ruled for more than six hundred years, became on the verge of dissolution. In order to prevent this, the struggle for independence, which was initially carried out under the National Forces, was later continued by the Grand National Assembly. The process, which turned into the struggle for survival of the nation as a whole and which was called as the War of Independence, resulted in victory. The subject of the study is the tax policies of the National Struggle in terms of funding sources. In this context, the examination of the taxes, which were in effect during the said period, within the scope of tax justice constitutes the focal point of the study. The contextualization of tax laws and parliamentary debates within the scope of Parliamentary Minutes forms the original aspect of the study. The study concludes that the taxes, which were the most important source of income for the period of National Struggle, were generally fair, and unfair tax practices were avoided.
dc.identifier.endpage94
dc.identifier.issn1305-1458
dc.identifier.issn2147-1592
dc.identifier.issue33
dc.identifier.scopus2-s2.0-85110749006
dc.identifier.scopusqualityQ2
dc.identifier.startpage67
dc.identifier.trdizinid486020
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/486020
dc.identifier.urihttps://hdl.handle.net/11480/15534
dc.identifier.volume17
dc.identifier.wosWOS:000688301800003
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.indekslendigikaynakTR-Dizin
dc.language.isotr
dc.publisherHacettepe Univ
dc.relation.ispartofCtad-Cumhuriyet Tarihi Arastirmalari Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/closedAccess
dc.snmzKA_20241106
dc.subjectTax
dc.subjectTax Justice
dc.subjectThe National Struggle Period
dc.subjectTax Mentality
dc.titleEvaluation of Tax Laws enacted during the National Struggle Period in terms of Tax Justice and Tax Mentality
dc.title.alternativeMillî mücadele döneminde çıkarılan vergi kanunlarının vergi adaleti ve vergi zihniyeti açısından değerlendirilmesi
dc.typeArticle

Dosyalar

Koleksiyon

WoS İndeksli Yayınlar Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu
TR-Dizin İndeksli Yayınlar Koleksiyonu