Mart 2020 tarihinde küresel salgın olarak ilan edilen Covid-19 (Corona Virus Disease-2019)/, küresel anlamda bir çok insanın hayatının sona ermesine ve hemen hemen bütün bireylerin ekonomik sorunlar yaşamasına sebep olmuştur. Küresel salgının önlenmesi amacıyla girişilen mücadele aynı zamanda temel hakların sınırlandırılması sorunsalını da beraberinde getirmiştir. Anayasa ve uluslararası sözleşmelerde koruma alanı bulan temel hak ve özgürlüklerin haklı sebeplerle sınırlandırılması bazı durumlarda kaçınılmaz olsa da olağan dönemlerde ancak anayasada belirtilen usullerle ve ancak anayasada belirtilen sebeplere dayanarak kanunla; olağanüstü dönemlerde ise uluslararası hukuktan doğan yükümlülükler ihlal edilmemek kaydıyla yine pozitif düzenlemelerin gerektirdiği ölçüde kısıtlanabilmektedir. Kamusal makamlar elan küresel salgınla mücadele kapsamında "üstün yarar" kavramından hareketle olağanüstü hal ilan edilmiş olmamasına rağmen çeşitli temel hak ve özgürlüğü sınırlandırılma yoluna gitmektedir. Bu çerçevede çalışmamızda temel hak ve özgürlüklerin hukuka uygun bir şekilde sınırlandırılması yöntemlerine değinilerek, günümüzde uygulanan kısıtlamaların hukuka uygunluğu tartışılacaktır.
Societies around the world determine various policies for welfare and order, and population policies are one of them. Population policies affect the quality of life of individuals and the welfare level of countries. Population policies can also be shaped according to the income levels of the countries. In this study, literature review method was used in order to reveal the income tax practices as a population policy tool in our country. Within the scope of the study, first of all, the concept of population was discussed and the connections of income tax applications with the population were examined. In addition, the historical process in population policy and income tax, population policy approaches, factors affecting population and population policies, the relationship of population policies with income tax, the effects of economic approaches on population policies are examined within the scope of the research. In our country, in the historical process, the application of income tension may differ according to the population. From time to time, income practices have also mediated population policies from time to time. In the first half of the twentieth century, the numerical size of the population was accepted as a power for both Turkey and other countries. Especially in recent years, Turkey has been trying to keep the population growth at the current level as well as increasing the quality of the population. Population policies are created in terms of demographic variables such as population growth rate, size, spatial distribution and characteristics. Population policies prepared for the increase or decrease of the population in a country are formed according to the results of the economic needs in that country. It should be kept in mind that with population policies, social needs can be met and economic quality of life standards can be achieved.
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