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The defter was a tax register. It recorded names and property/land ownership; it categorised households, and sometimes whole villages, by religion. The names recorded in a defter can give valuable information about ethnic background; these tax records are a valuable source for current-day historians investigating the ethnic & religious history of parts of the Ottoman Empire. [3]
An iltizam (Arabic: التزام, romanized: iltizām) was a form of tax farm that appeared in the 15th century in the Ottoman Empire.The system began under Mehmed the Conqueror and was abolished during the Tanzimat reforms in 1856.
Systems of tax farming similar to the Roman model were used in Ptolemaic Egypt, various medieval Western European countries, the Ottoman and Mughal empires, and in Qing dynasty China. As states become stronger, buoyed up by revenues brought in by tax farming, the practice was discontinued in favour of centralized tax collection systems.
From the treasury's perspective, malikâne was a more reliable source of revenue. Auctions of local tax-farming rights had the effect of integrating diverse provincial tax-farmers into the Ottoman state, [5] and also helped build a more modern concept of private landownership. [6]
Of crucial importance for this period in Ottoman history was the institution of malikāne, or life-term tax farm.Tax farming had been used as a method of revenue-raising throughout the seventeenth century, but contracts only began to be sold on a life-term basis in 1695, as part of the empire's wartime fiscal reforms.
The çift-hane system was the basic unit of agrarian land holding and taxation in the Ottoman Empire from its beginning. The pre-modern Ottoman system of land tenure was based on the distribution of land between publicly owned lands, miri and privately owned lands mülk, and the majority of the arable land was miri, especially grain-producing land. [1]
Jizya was considered one of the basic tax revenues for the early Islamic state along with zakat, kharaj, and others. [ 162 ] and was collected by the Bayt al-Mal (public treasury). [ 163 ] Holger Weiss states that four fifths of the fay revenue, jizya and kharaj, goes to the public treasury according to the Shafi'i madhhab, whereas the Hanafi ...
Salaried infantry equipped with firearms replaced sipahi cavalrymen, and their tax levies. [3] In 1695, malikane mukata’a, or life-term tax farms, were introduced, granting buyers the right to revenues on the parcel until the death of the holder, and freeing them from local oversight in exchange for incentivizing long-term growth. [4]