Abstract:

The road tax which started in the last period of the Ottoman State to finance the road works continued to be implemented with some changes first during the Turkish War of Independence and later in Republic Period. The tax paid either in cash or by bodily work during road construction was collected equally from each male citizen regardless of income level. Only the individuals with five or more children were exempt from the tax, a measure to encourage population increase. The public continuously criticized the tax by stating that it was not fair, it had enforcing sanctions such as jail time or lien and it was enforced on women as well. However, the administrators could not forgo the tax due to budget deficiencies and most of the time; the money collected for the highways was spent on other business with higher priority such as education. Doubling the tax during the World War II strained the public even more. Transition to multi-party system increased the reactions towards road tax with the support of the opposition. Road tax was abolished in 1952 with the foundation of the Democratic Party government. The study examines the content of the road tax and its effects on economic, political and social life by reviewing the archives and the periodicals of the time.

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