Less Developed Countries need to accumulate capitalfor economic devel-opment. in this countries, because of capital scarcity and absence of strong capitalist group, capital is accumulated by governments by means oftax systems. Development policies also made progress within theframe-work of assumption in Turkey before and after establishment of The Republic (1923). The Turkish governments intervented on the economy by means of the tax system betvveen 1923-1939. This article discusses how Turkish governments' interventions on the economy in this affect the social sectors.