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AVARIZ VERGİSİNİN MUHTEŞEM DÖNÜŞÜ : OLAĞANÜSTÜ VERGİLER

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Abstract (2. Language): 
We have had an earthquake disaster which had not happened ever before in the history of Turkish Republic. As economic, psychologic and sociologic cost caused by this earthquake is very harmful both state and its citizens have to have some tasks in order to minimize this cost. But on the one hand psychologic depression caused by earthquake is still continuing, on the other hand earthquake taxes were got on the agenda by Government. This caused great reactions. It should not be forgetted that the target of taxing is not only to finance public expenditures. Therefore when applying taxes, its effectson investment, output and employment must be taken into considerations and then long run planning has to be made. While traying to solve short run problems, new problems shouldn't be created. When we look the situation in this perspective, this economic period can bear neither earthquake taxes nor any other kind taxes. For that reason, in order to finance the cost of earthquake, alternative sources should be found instead of taxing. Key Words: Tax, Surtax.
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