SAVAŞ YILLARININ OLAĞANÜSTÜ BİR UYGULAMASI: TOPRAK MAHSULLERİ VERGİSİNİN HAYATA

During the 2nd World War years, the extreme war conditions, which affected the whole world, also affected Turkey in a serious level. The governments of the period had to take several strict measures to ensure that Turkey would be ready in case of a possible war. During the war years, one of the measures that were taken in the field of economics was the enaction and application of the Agricultural Products Tax. The Agricultural Products Tax is an application that included the agricultural businesses and farmers in the taxation system. In this aspect, it was also observed that it had an auxiliary function in the application of the Property Tax. Although the Agricultural Products Tax was enacted for the purpose of the protection of the survival of the state and the nation under serious war conditions, the required balanced application could not be maintained in practice, which was also the case in other economic measures of the period. The beadledom or ignorance of the officials who were assigned to apply the law caused that farmers were mistreated. The Agricultural Products Tax was also continued after the 2nd World War ended until the year 1947, and caused serious unrest in the society.