TY  - JOUR
TT  - Tax Policies for the Natural Disasters and Examination of the Application Turkey
AU  - Ünsal, Hilmi
PY  - 2016
DA  - October
DO  - 10.17336/igusbd.42070
JF  - İstanbul Gelişim Üniversitesi Sosyal Bilimler Dergisi
JO  - IGUJSS
PB  - İstanbul Gelisim University
WT  - DergiPark
SN  - 2148-4287
SP  - 1
EP  - 23
VL  - 3
IS  - 2
N2  - 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.Keywords: Natural Disasters, Earthquake Taxes, Earthquake Insurance, Emergency Taxes, Special Communication Tax
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UR  - https://doi.org/10.17336/igusbd.42070
L1  - https://dergipark.org.tr/en/download/article-file/264395
ER  -