Özet:

Before and during the World War II era Turkey’s economy was based on agricultural production. The economic structure of the new Republic was inherited from the Ottoman period. Although there were industrial reform initiatives by the government, they failed to reach intended levels on time, and therefore, agricultural production continued to be the core of the economy. Consequently, a significant portion of the government’s tax revenue was based on agricultural production yields. In 1925, Ashar (tithe), a tax levied directly to agricultural output by taking a portion of produce, was abolished. Ashar was a heavy burden on the peasant masses, who constituted the significant segment of the population; and with the abolishment of Ashar the government did not only aim to provide an economic relief for poor peasantry, but also aimed to ease the reaction to the liquidation of the ancient regime, and to reinforce public support for the newly founded Republic. The revocation of Ashar however, together with the government’s failure to develop non-agricultural sectors of economy, caused a considerable decrease in tax revenues. In order to re-establish a balance of government’s revenues and public expenditures several new taxes were introduced and rates of some existing taxes were increased. Despite these efforts the economic structure gradually degraded with the outbreak of the World War II; sustaining the major cities and the army of a million people became increasingly difficult. Hence, the government introduced a range of new financial duties under the National Protection Act (Millî Korunma Kanunu). Subsequently, in 1943, the Agricultural Produce Tax Act (Toprak Mahsulleri Vergisi Kanunu) was enacted, which was widely interpreted as the return of Ashar. This article examines the taxes and quasi-financial obligations on agricultural production during the World War II period. It focuses on the legal and political qualifications and sociological consequences of the regulations and the financial obligations

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