ISSN: 1011-727X
e-ISSN: 2667-5420

Şahin Yeşilyurt, Ali Tuna

Keywords: Ottoman Empire, Republic of Turkey, Taxation, Tithe Tax


In the study, an evaluation was made of the report which was organized in 1926 by Istanbul Chamber of Commerce and Industry and the abolition of the tithe tax which was the focal point of the report was examined. As a the result of this study, it was observed that attention was generally drawn to the negative sides of the tithe tax and the necessity of the removal of this tax were listed. In addition, the abolition of the tithe tax was regarded as one of the basic conditions for progress towards modernization and the importance of implementing similar applications was pointed out. However, it was stated that the elimination of the shortcomings revealed as a result of the abolition of tithe tax ended up unsuccessfully and, therefore, some additional new taxes were considered in an attempt to eliminate the gap occurring due to lack of the tithe tax revenue.