Research Article


DOI :10.26650/siyasal.2023.32.1374646   IUP :10.26650/siyasal.2023.32.1374646    Full Text (PDF)

Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey

Ebru Deniz Ozan

Wealth tax, which has been off the agenda since the 1990s, has come back to the global political agenda with the COVID-19 pandemic. In response to the economic and social problems caused by the pandemic, wealth taxes were introduced in some Latin American countries and in the USA. International organizations such as the UN and the IMF suggested that a wealth tax should be considered as a solution. These discussions also came to the fore in Turkey. As a result of the global crisis and pandemic, Turkey, like other countries, faced financial problems and growing inequality. Although there has never been a general wealth tax in the history of the Republic of Turkey, the practice that comes closest to a wealth tax is the “Annual Wealth Declaration” that was implemented between 1960 and 1984. Throughout its implementation, the declaration of wealth caused controversy and was opposed or defended by different representatives of social classes. The aim of this study is to examine these perceptions about the declaration of wealth, by following the discussions in the press during those years, to clarify the arguments for and against the wealth declaration. The study also asks what the practice of the wealth declaration can tell us today, even though it was criticised, discussed, and then abandoned, in what could be described as a more appropriate social context, that is before the 1980s. The study aims to contribute, within a historical framework, to the discussions on the applicability of the wealth tax in Turkey.

DOI :10.26650/siyasal.2023.32.1374646   IUP :10.26650/siyasal.2023.32.1374646    Full Text (PDF)

Türkiye’de Servet Beyannamesi Tartışmaları (1960-1984) Çerçevesinde Servet Vergisini Düşünmek

Ebru Deniz Ozan

Birçok ülkede farklı şekillerde uygulanan ama 1990’lardan itibaren gündemden düşen servet vergisi, COVID-19 salgını ile tekrar küresel siyasetin gündemine girdi. Salgının yarattığı iktisadi ve toplumsal sorunlar karşısında bazı Latin Amerika ülkeleri ve ABD’nde yıllık servet vergisi uygulanmaya başladı. BM ya da IMF gibi uluslararası kuruluşlar, bir çözüm önerisi olarak servet vergisinin dikkate alınması gerektiğini ileri sürdü. Elbette bu tartışmalar Türkiye’de de gündeme geldi. Yaşanan küresel kriz ve salgın Türkiye’yi de diğer ülkeler gibi finansal sorunlar ve artan eşitsizlik sorunlarıyla karşı karşıya bıraktı. Türkiye Cumhuriyet’i tarihinde genel bir servet vergisi uygulaması olmasa da 1960-1984 yılları arasındaki servet beyannamesini, genel servet vergisine en çok yaklaşan uygulama olarak ele almak mümkün. Uygulandığı süre boyunca servet beyannamesi tartışmalara yol açmış, farklı kesimler tarafından karşı çıkılmış ya da savunulmuştu. Bu çalışma, o yıllardaki tartışmaları basın üzerinden takip ederek servet beyannamesine ilişkin bu çeşitli algıları irdelemek, servet beyannamesine ilişkin lehte ve aleyhte dile getirilen tezleri netleştirip hangi toplumsal kesimlerin bunları dile getirdiğini göstermek amacını taşıyor. 1980 öncesindeki yıllarda aslında daha uygun bir toplumsal bağlam olarak nitelendirilebilecek bir dönemde bile tepki gören, tartışılan ve ardından da son verilen servet beyannamesi uygulaması, bugün bize ne söyleyebilir sorusunu soruyor. Servet vergisinin Türkiye’de uygulanabilirliği tartışmalarına, tarihsel bir çerçevede, katkı sunmayı hedefliyor.


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APA

Ozan, E.D. (2023). Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey. Siyasal: Journal of Political Sciences, 32(1), 1-16. https://doi.org/10.26650/siyasal.2023.32.1374646


AMA

Ozan E D. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey. Siyasal: Journal of Political Sciences. 2023;32(1):1-16. https://doi.org/10.26650/siyasal.2023.32.1374646


ABNT

Ozan, E.D. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey. Siyasal: Journal of Political Sciences, [Publisher Location], v. 32, n. 1, p. 1-16, 2023.


Chicago: Author-Date Style

Ozan, Ebru Deniz,. 2023. “Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey.” Siyasal: Journal of Political Sciences 32, no. 1: 1-16. https://doi.org/10.26650/siyasal.2023.32.1374646


Chicago: Humanities Style

Ozan, Ebru Deniz,. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey.” Siyasal: Journal of Political Sciences 32, no. 1 (Mar. 2024): 1-16. https://doi.org/10.26650/siyasal.2023.32.1374646


Harvard: Australian Style

Ozan, ED 2023, 'Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey', Siyasal: Journal of Political Sciences, vol. 32, no. 1, pp. 1-16, viewed 5 Mar. 2024, https://doi.org/10.26650/siyasal.2023.32.1374646


Harvard: Author-Date Style

Ozan, E.D. (2023) ‘Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey’, Siyasal: Journal of Political Sciences, 32(1), pp. 1-16. https://doi.org/10.26650/siyasal.2023.32.1374646 (5 Mar. 2024).


MLA

Ozan, Ebru Deniz,. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey.” Siyasal: Journal of Political Sciences, vol. 32, no. 1, 2023, pp. 1-16. [Database Container], https://doi.org/10.26650/siyasal.2023.32.1374646


Vancouver

Ozan ED. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey. Siyasal: Journal of Political Sciences [Internet]. 5 Mar. 2024 [cited 5 Mar. 2024];32(1):1-16. Available from: https://doi.org/10.26650/siyasal.2023.32.1374646 doi: 10.26650/siyasal.2023.32.1374646


ISNAD

Ozan, EbruDeniz. Considering the Wealth Tax in the Context of the Wealth Declaration Debates (1960-1984) in Turkey”. Siyasal: Journal of Political Sciences 32/1 (Mar. 2024): 1-16. https://doi.org/10.26650/siyasal.2023.32.1374646



TIMELINE


Submitted11.10.2023
Accepted21.11.2023
Published Online31.12.2023

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