CUMHURİYET DÖNEMİNDE İLKÖĞRETİMİN FİNANSMAN SORUNU VE MEKTEP VERGİSİ UYGULAMASI

The development of Turkish primary education is directly related with the fiscal policy. In addition to make the citizens cover the expense of the primary education directly by themselves, leaving the financing of the primary education to general provincial government instead of the general budget were the factors that would obstruct the development of the primary education. Primarily, not being able to achieve sufficiently the transfer of the taxes that were collected from the people to the primary education, and the problems that the teachers faced with in relation with the fiscal problems would obstruct the activation of the primary education. Not leaving enough share from the general budged to the primary education by the modernist elite of the Republican period, and not defeating the negative effects of the local powers as a result of not destroying the pre-capitalistic structure would be contradictory with the progressive education understanding of the period.