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Taxes are the most important source of public revenue. Therefore tax policies have great importance for public economy. Despite the modern tax theories and policies of 20th century, no permanant success has yet been achieved in solving the problems related to tax collection. For this reason, problems related to this field remain current on the agenda. Examining the substainability of the tax farming system, has great importance in terms of solving the tax problems of the 20th century. The main aim of this study is to examine the substainability of this tax system. For this aim, analysis is realized by a repeated game theoretical model. The findings of the repeated game theoretical model reveals that this tax system has an unsustainable structure. [ABSTRACT FROM AUTHOR]