@article{article_282527, title={Tax Policies for the Natural Disasters and Examination of the Application Turkey}, journal={Istanbul Gelisim University Journal of Social Sciences}, volume={3}, pages={1–23}, year={2016}, DOI={10.17336/igusbd.42070}, url={https://izlik.org/JA97UU25ZU}, author={Ünsal, Hilmi}, abstract={<p>Removal of devastation of experienced natural disasters and reconstruction activities are carried out largely by the public sector. Especially in emergency situations such as earthquakes public financing needs for increased public spending increases. Public financing needs arising from natural disasters period, enters the subject of public finances. For such financing needs to meet the across the country one side mposing additional taxes affect everyone, from one side to the natural disaster mitigation policies of tax payers damaged assignments are implemented. The aim of the study is to examine the tax policy for the financing of natural disasters. In this context after the theoretical explanations on the matter Marmara and Van earthquakes in Turkey will be included on tax policies. </p> <p>  </p> <p> <strong>Keywords: </strong> Natural Disasters, Earthquake Taxes, Earthquake Insurance, Emergency Taxes, Special Communication Tax </p>}, number={2}