An Evaluation on War Economy and Capital Tax

Turkey has experienced the economic reflections of the war severely, despite its non-participation in the second world war. governmental republican people’s party which searches new income channels, tends to financiers who increase their fortunes thanks to the war. capital tax which confessed as a result of this tendency becomes a serious matter of debate both in the implementation and in the next process. although the tax is severe and experienced many problems while levying, it must be accepted that this tax is in force as a result of the conditions of a pressure. in this study; it is analyzed that the general characteristics of turkey’s economy before and during the second world war, the reality of capital tax implementation is determined in terms of these inferences and developments which are experienced during and after implementation.