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
• Έτος έκδοσης: 1996
• Έκδοση: 1st ed.
• Γλώσσα: English
• Σειρά: Ottoman Empire and its heritage ; v. 6.
• Φυσική περιγραφή: 1 online resource (xii, 368 p. ;)
• Σημειώσεις: 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.