Review article | Open Access
International Journal of Excellent Leadership 2023, Vol. 3(2) 65-72
A Brief Evaluation of the Tax Collection Methods of the Ottoman State: Emanet, Iltizam, and Malikâne
pp. 65 - 72
Publish Date: December 31, 2023 | Single/Total View: 2/5 | Single/Total Download: 7/15
Abstract
This study addresses the historical transformation of the financial management systems implemented by the Ottoman State since its establishment to collect tax revenues and ensure cash flow to the central treasury. The article examines the new pursuits that emerged as the timar system -which ensured the continuity of production and rural security during the classical period -began to dissolve due to economic and military changes. Within the scope of the research, the concept of mukataa, which represents the state's tax units, and the methods used in operating these units are analyzed first. In this context, a comparative presentation is provided of the emanet system, conducted through salaried officials (emin) under direct state control; the iltizam system, where tax revenues were transferred to contractors (mültezim) through auctions for a specific term; and the Malikâne system, which was enacted in 1695 following the corruption of the iltizam system and granted life-long (propetual) usage rights of the tax source. The findings of the study indicate that with the increasing need for cash, the treasury leaned more towards these systems, which functioned as a form of "internal borrowing". Furthermore, it is emphasized that the implementation of the Malikâne system prepared the ground for the rise of local powers (ayan) in the provinces, causing a shift in the Ottoman financial structure from a centralized organization toward decentralization. Consequently, the study reveals the institutional changes developed by the state to overcome periodic crises and the socio-economic reflections of these changes within the framework of the fundamental principles of Ottoman economic mentality: provisionism and fiscalism.
Keywords: Ottoman Finance, Mukataa, Iltizam, Malikâne, Emanet, Timar System.
APA 7th edition
Akkaya, M. (2023). A Brief Evaluation of the Tax Collection Methods of the Ottoman State: Emanet, Iltizam, and Malikâne. International Journal of Excellent Leadership, 3(2), 65-72.
Harvard
Akkaya, M. (2023). A Brief Evaluation of the Tax Collection Methods of the Ottoman State: Emanet, Iltizam, and Malikâne. International Journal of Excellent Leadership, 3(2), pp. 65-72.
Chicago 16th edition
Akkaya, Mustafa (2023). "A Brief Evaluation of the Tax Collection Methods of the Ottoman State: Emanet, Iltizam, and Malikâne". International Journal of Excellent Leadership 3 (2):65-72.
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