The evaluation of taxing agricultural earnings in Turkey in terms of income during 20th century

Taxing agriculture has always been an important issue that is dwelled upon both in the past and present.Especially in the countries which have excessive agricultural population, the relations between political decision making mechanism and this wide base of vote is noticeableIn the classical period of Ottoman Empire,the application of the taxes ?agnam?,which is a tax accounted on animal products,and tithe in agriculture was stabilized and it was succesful in revenue.In the next crisis period a collecting method named land tenure was carried out and income was collected by delegating,however the people lived in the pressure of leaseholder.As well as the declaration of republic and the change of the regime,new approaches had been put on the agenda and tithe was abrogated in 1925 without a need of evaluation about the change of collecting method,and agricultural sector was not taxed until 1961.In 1961 agricultural earnings was included in the income tax system by the law,number 193.But political mechanism limited tax base by expanding the range of exemption and exception,thus agricultural sector caused expansion of the black economy by the reasons such as not being obligatory of document order, and this caused loss of income.Not taxing agricultural earnings enough and expansion of black economy caused an important loss of income in the Turkish tax system .On the other hand,tax burden in the sector is in a very low level.By the law,number 4369,increasing the rate of stoppage,which became a final tax, and registering all farmers will obtain desirable results about taxing agriculture.