II. Dünya Harbi yıllarında, tüm dünyayı etkisi altına almış olan savaş şartları Türkiye'yi de ağır bir şekilde etkilemişti. Dönemin hükümetleri, bu şartlar karşısında Türkiye'yi korunmak ve olası bir savaş durumuna karşı hazırlıklı olmak adına ekonomik alanda bir takım sert tedbirler almak zorunda kalmıştı. Savaş yıllarında alınmış olan bu sert tedbirlerden biri de Toprak Mahsulleri Vergisinin çıkarılması ve uygulanması olmuştur. Toprak Mahsulleri Vergisi, tarım işletmeleri ile çiftçileri olağanüstü vergi sistemine dâhil eden bir uygulamadır. Uygulamanın bu yönüyle Varlık Vergisinin uygulanması konusunda yardımcı bir işlevi olduğu da görülmektedir. Toprak Mahsulleri Vergisi, ortaya çıkışı itibari ile savaş şartları altında devletin ve milletin bekasını korumak maksadıyla hayata geçirilmiş olsa da, dönemin diğer ekonomik tedbirlerinde olduğu gibi uygulamada gerekli ölçü muhafaza edilememiştir. Kanun hükümlerini uygulamakla görevli memurların işgüzarlıkları yahut iş bilmezlikleri, çiftçi kesiminin mağdur olmasına neden olmuştur. Ayrıca, Toprak Mahsulleri Vergisi, TBMM'de ciddi tartışmalara da sebep olmuştur. Meclis gündemine gelen bir kanun tasarısının Genel Kurul'da tartışılması normal bir durum olsa da, dönemin şartları ve tek partili idare anlayışı göz önünde bulundurulduğunda uygulamalarına karşı alışılmışın dışında bir tepki gösterildiği de anlaşılmaktadır. II. Dünya Harbinin sona ermesinden sonra da 1947 yılına kadar yürürlükte kalan Toprak Mahsulleri Vergisi, toplumda ciddi huzursuzluklara neden olmuş bir uygulamadır

During the 2nd World War years, the extreme war conditions, which affected the whole world, also affected Turkey in a serious level. The governments of the period had to take several strict measures to ensure that Turkey would be ready in case of a possible war. During the war years, one of the measures that were taken in the field of economics was the enaction and application of the Agricultural Products Tax. The Agricultural Products Tax is an application that included the agricultural businesses and farmers in the taxation system. In this aspect, it was also observed that it had an auxiliary function in the application of the Property Tax. Although the Agricultural Products Tax was enacted for the purpose of the protection of the survival of the state and the nation under serious war conditions, the required balanced application could not be maintained in practice, which was also the case in other economic measures of the period. The beadledom or ignorance of the officials who were assigned to apply the law caused that farmers were mistreated. The Agricultural Products Tax was also continued after the 2nd World War ended until the year 1947, and caused serious unrest in the society During the 2nd World War years, the war conditions that affected the whole world also affected Turkey heavily. Not only Turkey faced a threat of hot war but also it faced heavy depression in economic terms. The governments had to take precautions to solve the economic problems Turkey faced and be prepared for a possible war. Examples for this might be considered as the Capital Tax, National Protection Law and Agricultural Products Tax. The law on Agricultural Products Tax was presented for vote of the members of the parliament on June 4, 1943 after discussions and arguments; and although 168 members did not join the voting, the law was enacted with 283 aye votes as the Law with the number 4429. The law was released in Official Gazette on June 7, 1943. The Agricultural Products Tax was a law that was enacted to cover the basic food requirements of the society and the army in case of a war. In addition, it is also known that it was enacted to support the Capital Tax. This intention shows the extraordinary status of the tax in question. The Agricultural Products Tax caused serious arguments in the Grand National Assembly. Although it is a usual situation that a law draft that is brought to the agenda of the assembly is discussed, it is understood from the discussions that there were major oppositions against the draft under then-present conditions and under the rule of single-party government.The Agricultural Products Tax was a taxation system enacted by the government for the sake of not having to apply the national specific taxation again, which was the case during the National Struggle Period. However, when the draft was brought to the agenda of the assembly, it was claimed that it resembled the Tithe Tax in terms of its contents, which was abolished in 1925 by the Government. The reason for the arguments in the TGNA was this simulation. The Agricultural Products Tax consisted of nine parts. According to the Agricultural Products Tax, it was planned that taxes would be collected from the silk cocoon and some other products. These products were collected under three titles as grains, legumes, and other crops. The products that were considered under the grains title were white millet, barley, wheat, rye, rice plant, spa, bird food, impure, corn and oat. The products under the legumes were horse-bean, peas, kidney-bean, beans, lentil and chickpea. The products that were collected under the other products title are opium (gum), pistachio, sunflower, nut, hempseed (seed), flax, dried figs, dry grapes, citrus fruits, beet, potatoes, sesame, tobacco, and olives. The Agricultural Products Tax also caused serious debates and reactions in the application stage. For the first time, the fact that the products that were the subject matter of the tax were spread over a vast area would make the lives of the villagers difficult, because they had to stay on duty to protect their harvested products to be able to pay the taxes. In addition, the agricultural products that were collected as the tax were transported to the collection centers determined by the government by the producers themselves. In addition to all these, as a result of the beadledom of the practitioners and as a result of their lack of sufficient knowledge, unwanted scenes were observed in practice. Negative scenes like the collection and decay of the products in open air increased the reaction of the citizens towards the government. The Agricultural Products Tax, which is also known as the “Green Crop Tax” among people, was the topic of criticisms in the press. It was mentioned in the articles in the newspapers that there were serious problems in application. The Agricultural Products Tax also caused disappointment in the Government as well as in the society because the desired return was not observed in this context. In addition, the government also received the reactions of the citizens. In this respect, 24.316 citizens applied to relevant institutions to complain. These complaints were like the bribery of the officials who were assigned to collect this tax, abuse of their duties, and unjust practices during the collection of the tax. The return of the Agricultural Products Tax was not in the form that was desired by the Government. The Government targeted to collect 319 million Turkish Liras as tax between the years 1943-1944 and 1945; however, only 77% of these figures were realized, and the total amount was 233.500.000TL. This scene shows that the Government could not reach its economic targets. Moreover, during this period, the Government caused that the Turkish villagers and the citizens living in rural areas become opponents to it. By January 1946, debates were experienced in the TGNA to abolish the Agricultural Products Tax. The first meeting on this issue was held on January 18, 1946. As a result of the debates that lasted until January 23, the Agricultural Products Tax and the collection of it was abolished as of January 1, 1946. After the Agricultural Products Tax was abolished, the unrest it caused still continued in the society, because the citizens who could not pay their taxes faced sanction and fines for this. This situation was brought into the agenda in the TGNA; and for the first time, Sinan Tekelioğlu, the member of parliament from Seyhan, and Necdet Yücer from Çorum gave a draft on this issue in December 1946. By May 21, 1947, the efforts that were spent for nearly six months gave results, and it was decided that the unpaid Agricultural Products Taxes would be forgiven. The Agricultural Products Tax was an extraordinary precaution taken by the Government during the 2nd World War years. However, the obstacles in the application and the practices that exceeded the reasonable limits caused that the citizens and the Government faced each other as opponents. In addition, the Agricultural Products Tax had an important role in clarifying the opposition in CHP