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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]
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.
Though not all a'yan were tax farmers, the a'yan rose particularly in conjunction with the Iltizam tax structure (Ottoman tax farming). Prior to that system, only those close to the Sultan had any political capacity. Under the Timar system, provincial military governors appointed by the Sultan collected taxes and ruled over territories.
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]
Malikâne was a form of tax farming introduced in the Ottoman empire in 1695. It was intended as an improvement on the Iltizam system, in which a tax-farmer was responsible for a single year. It was intended as an improvement on the Iltizam system, in which a tax-farmer was responsible for a single year.
It promised reforms such as the abolition of tax farming, reform of conscription, and guarantee of rights to all Ottoman citizens regardless of religion or ethnic group. [2] The goal of the decree was to help modernize the empire militarily and socially so that it could compete with the Great Powers of Europe.