Revenue-raising and legitimacy : tax collection and finance administration in the Ottoman Empire, 1560-1660

• VerfasserIn: Darling, Linda T.
• Place / Publishing House: [Place of publication not identified] : E J Brill, 1996
• Ano de Publicação: 1996
• Edição: 1st ed.
• Idioma: English
• Colecção: Ottoman Empire and its heritage ; v. 6.
• Descrição Física: 1 online resource (xii, 368 p. ;)
• Observações: Bibliographic Level Mode of Issuance: Monograph

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.

Table of Contents

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 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.