Childrens gens begun a new process with their experimentation and rigging. Thetransfer of process because true through language and the capacity of ability.Mankind could spent life productively due to language that the language. Constitutesfrom the foundation of commucation and ability which they inspect to cope withproblems, interpret, lear and conceive. The researchers are interested in this subject haveexamined carefully effectual factors which the effectual factors constitute of languageprogress and like areas figure-space ability numerical, Speechical.The attiudes of parents are important for children are raised by them. The parents arequide of a child. Also they are the most important people at child?s language progress andability.In 2005-2006 academic year, first, second, third classes students and their parents atBesirli .M.K.B Primary Education School in central of Trabzon are selected withcoincidence exemplify method. and constituted exemplify of this research.In this research, one hundred fifttyone students and their parents were raeched andapplied tests. Used tests are Basic Abilities Test (7-11), Peabody Picture-Word Test andParent Attitude Mesure.In the result of Reasarch, Meaningful differences were available between abilitylanguage progress and Parent?s attiudies. At the and of the research, meaningful diffrenceswere found between a abeylity-language progress and parent's.

Capital flight is a phenomenon that has a long history, and has accompanied the economic andpolitical crises in various countries. Besides the fact that, in the literatüre there is no consensus overthe defination of capital flight it is difficult to measure it because of its nature. Although, there havebeen a lot of reasons of capital flight that signals several problems from its defination tomeasurement accelerating it can be defined as a respond to the domestic economic and politicaluncertainties. Capital flight causes the reduction on national tax base as a result, it restrictspotantial growth. Thus, the primary condition for preventing capital flight is clearly a thrivingeconomy with effective institutions and sound policy fundamentals.While capital inflows in significant amount to the countries economic and political stabilityrealize, it is observed that capital outflows from the countries which have unstable conditions havebeen experienced. In this regard, Asian crisis in 1997 constitutes an important experience to seehow it would be destructive of capital movements, especially capital flight. This case has caused tothe investigation of the role of capital flight in the Turkish crises. A perspective about Turkey'shesternal economic profile can lead to understand polictical system on the the back side of capitalflight. As in the other countries' cases, the weak public financial structure of Turkey raises theeconomic fragility and promote the potantial capital flight. In this context, weak public financialstructure causes to expectations of tax rises, which leads to capital flight, via budget defifits andhigh foreign debt.The aim of the study, is to estimate the effects of taxation on the capital flight in Turkey. In thisrespect, firstly capital flight is measured by World Bank method. Secondly, whether if theexpectation of tax and tax raise would explain the capital flight in accordance with study'shypothesis is tested by the least square and stepwise method. Especially in Turkish case, theexpectation of tax raise which the high foreign debt accelerating is observed as a fundementalfactor to explain the capital flight. Increase in marginal income and corporate tax rates whichreflect the tax effects have comen up as the explanations of capital flight in stepwise method.