ANALYZING OF TAXES WHICH WERE IMPLEMENTED FOR FINANCING OF EARTHQUAKE EXPENDITURES IN TURKEY
JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY, cilt.9, sa.1, ss.102-120, 2022 (ESCI, TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 9 Sayı: 1
- Basım Tarihi: 2022
- Doi Numarası: 10.30798/makuiibf.836513
- Dergi Adı: JOURNAL OF MEHMET AKIF ERSOY UNIVERSITY ECONOMICS AND ADMINISTRATIVE SCIENCES FACULTY
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.102-120
- İstanbul Üniversitesi Adresli: Hayır
Özet
After the earthquake disaster in 1999 in Turkey, some new taxes put into effect for financing of the earthquake expenditures. In the past 22 years, some of these taxes have become permanent. Following the Elazig and Izmir earthquakes that occurred in 2020, it was questioned why the revenues obtained from these taxes were not used for earthquake expenditures and what purposes they were used for. The study, using the document analysis method, aims to explain the purposes of levying taxes, which are known as earthquake taxes in the public, and the reasons why the revenues from these taxes cannot be used directly for earthquake expenditures. In this context, firstly, the law's preambles of these taxes were analyzed by using historical interpretation method. The results show that these taxes are applied not only for the financing of earthquake expenditures but also as a requirement of the economic stabilization program. In addition, it is understood that these taxes cannot be used directly for financing earthquake expenditures due to the generality principle of the budgeting. Therefore, it has been concluded that the most suitable source for financing a possible earthquake disaster is an earthquake fund which to be implemented.