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Record Nr. |
UNISA996248291303316 |
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Autore |
Darling Linda T |
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Titolo |
Revenue-raising and legitimacy : tax collection and finance administration in the Ottoman Empire, 1560-1660 |
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Pubbl/distr/stampa |
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[Place of publication not identified], : E J Brill, 1996 |
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ISBN |
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Edizione |
[1st ed.] |
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Descrizione fisica |
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1 online resource (xii, 368 p. ;) |
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Collana |
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The Ottoman Empire and its heritage Revenue-raising and legitimacy |
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Disciplina |
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Soggetti |
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Taxation - History - Turkey |
Tax collection - History - Turkey |
Tax administration and procedure - History - Turkey |
Political Science |
Law, Politics & Government |
Public Finance |
Turkey Economic conditions |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Bibliographic Level Mode of Issuance: Monograph |
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Nota di bibliografia |
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Includes bibliographical references (p. [325]-352) and index. |
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Nota di contenuto |
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Intro -- Title Page -- Copyright Page -- Dedication -- Table of Contents -- List of Tables -- Preface -- List of Abbreviations -- Transliteration and the Turkish Alphabet -- Identification of Archival Sources -- Introduction: The Myth of Decline -- The Myth of Ottoman Decline -- Crisis and the Ottoman State -- Sources for the Study of the Post-Classical Age -- I. Classical Ottoman Finance -- Ottoman Taxation -- Revenue Assessment by Survey (Tahrir) -- The Monetary System and the Price Revolution -- Population and Economic Change -- II. The Ottoman Central Finance Department -- Early Finance Department Organization -- Reorganizations in the Finance Structure -- The Seventeenth Century and Beyond -- III. Revenue Assessment by the Central Finance Department: Cizye and Avariz -- Revenue Surveying by the Finance Bureaus -- Registration of Taxpayers and Population Estimation -- Amounts of Money Taken in Tax -- IV. Taxation Without Assessment? Tax Farming (İltizam) -- Mukataa Revenues and Records -- Bidding and Revenue Amounts -- Bidders' Conditions and Personnel Recruitment -- İltizam Supervision -- V. Tax |
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Collection Personnel -- Appointment of Revenue Collectors -- The Military in Cizye and Avariz Collection -- The Military in Tax Farming -- VI. Tax Collection, Remittance, and Reporting -- Collection Procedures: Cizye and Avariz -- İltizam Collection -- Remittance and Reporting -- VII. Arrears, Accounting, and Balance-Sheets -- Collectors' Accounts (Muhasebe) -- Arrears and their Collection -- Central Accounting Procedures -- Balance-Sheets and Budgets -- VIII. Complaints and Corruption -- The Petition Process -- Changing the Assessment -- Corruption in Tax Collection -- IX. Revenue-Raising and Legitimacy -- Revenue and Legitimacy: The Circle of Justice -- Revenue-Raising and Decline -- Glossary -- Bibliography -- Index. |
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Sommario/riassunto |
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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. |
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