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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.
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]
A malikâne tax-farm, typically for a village or district, would be auctioned to the highest bidder; in return for collecting all state taxes from that area, [2] the winner of the auction would make a large downpayment called muaccele, and then annual payments called mâl. The auction determined the initial payment - subject to a minimum price ...
The adet-i ağnam could be subject to tax farming; magnates would pay a hefty downpayment to the treasury in return for the right to collect sheep-taxes from villages. [10] The Ottoman government used various means to encourage sheep-rearing, because it was a source of substantial revenue; it could also make a profit for vakufs , and other ...
Trade, agriculture, transportation, and religion make up the Ottoman Empire's economy. The Ottomans saw military expansion of currency, more emphasis on manufacturing and industry in the wealth-power-wealth equation, and moving towards capitalist economics comprising expanding industries and markets.
These records are useful for historians because such information allows for a more in-depth understanding of land ownership among Ottomans. This is particularly helpful when attempting to study the daily affairs of Ottoman citizens. Some Ottoman officials responsible for these tax registries were known as defterdars.
İspençe was a land tax levied on non-Muslims in the Ottoman Empire. [1] [2]İspençe was a land-tax on non-Muslims in parts of the Ottoman Empire; its counterpart, for Muslim taxpayers, was the resm-i çift - which was set at slightly lower rate. [3]
These taxes varied very wildly, and were also called customary taxes as they often included elements of taxation from territories before Ottoman conquest. Avariz is an example of a customary tax. [7] Tekalif-i örfiye: Extraordinary taxes [8] (at least initially); their extemporised nature means that they were not always recorded in some tax ...