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

YERELİ A. B., KoktaS A. M., Golcek A. G.

CTAD-CUMHURIYET TARIHI ARASTIRMALARI DERGISI, vol.17, no.33, pp.67-94, 2021 (ESCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 17 Issue: 33
  • Publication Date: 2021
  • Journal Indexes: Emerging Sources Citation Index (ESCI), Scopus, TR DİZİN (ULAKBİM)
  • Page Numbers: pp.67-94
  • Keywords: Tax, Tax Justice, The National Struggle Period, Tax Mentality
  • Hacettepe University Affiliated: Yes


The 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.