Abstract

The agricultural sector is the main economic activity for countries that meet the nutritional needs of people for their survival, are of vital importance and cannot be replaced by any other source. Issues such as meeting the food needs of the increasing population, protecting natural resources and ensuring food safety increase the importance of the agricultural sector. Agriculture is the main resource of a country. Compared to other sectors, it is the first sector that should be supported in the development process, both in terms of meeting food needs appropriately and as a source of income. In this study, information is given about the historical development of agriculture in the world and in Turkey, the share of agriculture in GDP, its contribution to the economy and finally the taxes applied in agriculture, and information is given about the tax exemptions provided by the state and encouraging the agricultural sector. Within the scope of this information, an evaluation has been made about the taxes that the state will apply to the agricultural sector.

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