Revenue-Raising and Legitimacy: Tax Collection and Finance Administration in the Ottoman Empire, 1560-1660

Revenue-Raising and Legitimacy: Tax Collection and Finance Administration in the Ottoman Empire, 1560-1660

by Darling
     
 

ISBN-10: 9004102892

ISBN-13: 9789004102897

Pub. Date: 02/01/1996

Publisher: Brill Academic Publishers, Inc.

This groundbreaking study of finance procedures and documents for the Ottoman Empire's post-classical age introduces sources for economic and social history, provides comparisons with other early modern European states and revises the concept of Ottoman decline.  See more details below

Overview

This groundbreaking study of finance procedures and documents for the Ottoman Empire's post-classical age introduces sources for economic and social history, provides comparisons with other early modern European states and revises the concept of Ottoman decline.

Product Details

ISBN-13:
9789004102897
Publisher:
Brill Academic Publishers, Inc.
Publication date:
02/01/1996
Series:
Ottoman Empire and its Heritage Series, #6
Pages:
368
Product dimensions:
6.54(w) x 9.68(h) x 1.09(d)

Table of Contents

List of Tables
Preface
List of Abbreviations
Transliteration and the Turkish Alphabet
Identification of Archival Sources
Introduction: The Myth of Decline1
IClassical Ottoman Finance22
Ottoman Taxation22
Revenue Assessment by Survey (Tahrir)29
The Monetary System and the Price Revolution35
Population and Economic Change41
IIThe Ottoman Central Finance Department49
Early Finance Department Organization51
Reorganizations in the Finance Structure57
The Seventeenth Century and Beyond67
IIIRevenue Assessment by the Central Finance Department: Cizye and Avariz81
Revenue Surveying by the Finance Bureaus82
Registration of Taxpayers and Population Estimation100
Amounts of Money Taken in Tax108
IVTaxation Without Assessment? Tax Farming (Iltizam)119
Mukataa Revenues and Records123
Bidding and Revenue Amounts136
Bidders' Conditions and Personnel Recruitment146
Iltizam Supervision152
VTax Collection Personnel161
Appointment of Revenue Collectors161
The Military in Cizye and Avariz Collection169
The Military in Tax Farming178
VITax Collection, Remittance, and Reporting186
Collection Procedures: Cizye and Avariz187
Iltizam Collection194
Remittance and Reporting203
VIIArrears, Accounting, and Balance-Sheets213
Collectors' Accounts (Muhasebe)213
Arrears and their Collection222
Central Accounting Procedures231
Balance-Sheets and Budgets237
VIIIComplaints and Corruption246
The Petition Process248
Changing the Assessment260
Corruption in Tax Collection267
IXRevenue-Raising and Legitimacy281
Revenue and Legitimacy: The Circle of Justice283
Revenue-Raising and Decline299
Glossary307
Bibliography325
Index353

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