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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]
Farms subject to the highest taxes switched to alternative crops. [1] Under Ottoman rule, muqasama became known as Ashar. The name means "a tenth", although the exact proportion might vary - and it was a tithe taken from all agricultural produce. Ashar was an important source of revenue in the early Ottoman empire, as it had been for the Abbasids.
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 reforms of Umar II were finalized under the Abbasids and would thereafter form the model of tax systems in the Islamic state. [3] From that time on, kharaj was also used as a general term describing all kinds of taxes: for example, the classic treatise on taxation by the 9th century jurist Abu Yusuf was called Kitab al-Kharaj, i.e.
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.
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]
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 ...
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