A general evaluation on tax policy in the fight against effects of natural disasters

As one of the realities that many countries frequently face, natural disasters have various social and economic effects. One of the policy tools used by countries to alleviate the negative socioeconomic consequences arising from natural disasters is taxes. Decisions regarding tax policies for natural disasters require many factors to be taken into consideration under limited information, time and cost pressure. This study aims to evaluate the role of tax policies in combating the effects of natural disasters in the context of country practice examples and literature research. When country practices are examined, it is seen that states generally provide tax deductions and facilities to citizens affected by disasters, while at the same time imposing additional taxes to meet the revenue needs created by the disaster. Based on the research, it is emphasized that tax policies regarding natural disasters have an important but limited role and that comprehensive policies, especially public expenditure policies, are necessary. In addition, the appropriate design of tax legislation is very important in creating a structure prepared for natural disasters.