Resumen
The most important output of Wealth Tax Law implemented to point the excessive profits gained via black market and monopoly as target in eliminating the shortages caused by the money supply shortages and high inflation rates in Turkey during World War II was that this law generated an economical transformation. The classification of the taxpayers as G (Non-muslims), M (Muslims), D (Proselyte) and E (Foreigners), the inclination towards real estates owners and merchants in tax assessment, tax collection made mostly in Istanbul caused a problematic table in terms of taxation principles. 87 per cent of all taxpayers in Turkey was non-muslims and 54 per cent was in Istanbul. 68 per cent of the taxes accrued in Turkey was accrued in Istanbul and 70 per cent of the taxes collected in the country was paid in Istanbul. It can be clearly seen in this table that this tax could not realise the principle of universality and equality and that the hidden goal was to realize the economical transformation. In this study, the outputs of the economical transformation generated by the Wealth Tax Law will be analyzed in terms of Turkification of the economy. Although the target of reducing the money supply and decreasing the inflation rates were not accomplished via Wealth Tax Law, the economical transformation, which was the primary goal of the law, was realized. In this study it will be focused in the role of SEE?s and public organizations in the sales and seizures made due to Wealth Tax. The seizure of Bahtiyar Han?s possessions by the Soil Products Office will be analyzed. This case deserves to be discussed and analyzed in terms of showing the mentality of the economical transformation and of the role of the public organizations in this period.