The evaluation of the budget policies and practices in respect of tax policies and practices in the 1923-1930 period [Türkiye'de 1923-1930 Yillari Arasi Bütçe Politikasi ve Uygulamasinin Vergi Politikasi ve Uygulamasi Açisindan Deǧerlendirilmesi]

In the early years of the republic,the budget policies were founded on budget balance,and budgets were usually closed with revenue surplus. the great depression of 1929 affected turkey as well,thus leading to budget contractions in the following years. the most notable and significant event of the 1923-1930 period was the abolishment of the tithe (an agricultural tax) by law no. 552 in 1925. with an aim to substitute the abolished tithe due to the great need for income,financial monopolies were attached great importance. the tax burden was very low in the early years of the republic. the high rate of indirect taxes,the taxation of consumption rather than income and wealth overlapped with the policies of that time. while direct taxes in the early years of turkish republic comprised of land,building,counting,revenue and road taxes,the major indirect taxes included taxes collected from tobacco dealers,customs,ship and health fees,duties for hunting on land and sea.