SOFRACI, İhsan Erdem Mersin Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , ERGENOĞLU, Mehtap Mersin Üniversitesi - Fen-Edebiyat Fakültesi - Tarih Bölümü, Turkey

THE NEGOTIATION METHODS BETWEEN THE TAXMAN AND THE STATE: THE EXAMPLE OF ADANA SANJAK IN XVIIITH CENTURY

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In the classical fiscal system of the Ottoman state there were two types of taxes. The first type of tax; collected by the owners as the fief and a certain fraction of it was given to the state. The second type of tax is called “tax farming method” and it was collected from the mukâta. This type of tax (proportional rate) was transferred directly to the treasury. In this context, the other proportional tax rate (sources into mukâta) transferred to Mültezim by the right to collect taxes. In Ottoman classical period, the most important revenue for the state was the tax collected from the rava. In this system the government had to negotiate with the rava and the Mültezim in order to determine the conditions at which taxes were collected. By the beginning of the 18th century, “tax farming method” had expanded within the overall of tax system and at the same time it had deteriorated. This led to the reorganization of the tax farming method and negotiation methods by the state. In this context, in our study we concentrate on the case of Adana sanjak in the 18th century. We try to explain the negotiation process between tax collectors and the state by using archive sources.

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The Fiscal History , The Tax Farming System , The Negotiation Methods With Mültezim

Mustafa Kemal University Journal Of Graduate School Of Social Sciences

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