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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.
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 Ottoman Bank was founded in 1856 in Istanbul. Real GDP per capita in Turkey, 1400 to 1918. The economic history of the Ottoman Empire covers the period 1299–1923. Trade, agriculture, transportation, and religion made up the Ottoman Empire's economy.
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.
With the enactment of the Ottoman Land Code, that same year the Turkish Government also passed the Land Registration Law of 1858, for better regulation of its land tenure laws, and, by way of extension, a more efficient way of levying taxes on property. The Ottoman land law classifies land under five kinds or categories.
The Ottoman Empire, rather than using its own resources to collect taxes, awarded tax collecting rights to the highest bidder, who could keep profits after sending a portion back to the central government. [3] Though access to these tax farms took different forms throughout the period, local a'yan developed into the chief owners of these rights.
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]