TAX EXEMPTİON AND SOCİAL STRUCTURE IN THE OTOMAN STATE: THE EXEMPTED AND MUSELLEMS IN SANJAK OF VİZE (IN THE SECOND HALF OF THE XVITH CENTURY)

Almıla Gökçe Özcan

Makale detayları

TAX EXEMPTİON AND SOCİAL STRUCTURE IN THE OTOMAN STATE: THE EXEMPTED AND MUSELLEMS IN SANJAK OF VİZE (IN THE SECOND HALF OF THE XVITH CENTURY)

Yazarlar:

Almıla Gökçe Özcan

Yayıncı:

Ankara University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer)

Dergi:

Ankara Anadolu ve Rumeli Araştırmaları Dergisi Vol.5 Issue 9, pp.99-135

Belge Tipi:

Makale

Yayın Tarihi:

7/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001323294

pISSN:

2717-9052

Anahtar kelimeler:

Özet:

 The Ottoman State divided the community into two main groups according to their tax payment status. These were soldiers tax exempted and reaya tax payers. In Ottoman society, apart from these two groups, there was also a group of exempted and musellems. As long as the exempted and musellem group performed certain services, they were exempted from several taxes in return for their services. The aim of this article is to reaval the reasons for the Ottoman State granted tax exempiton to the exempted and musellems group. For this reason, the individuals and groups that state granted tax exemption, the services that caused tax exemption, the taxes that people were exempted from and the procedure of exemption were examined in the example of sanjak of Vize. For this reason, tahrir boks and mühimme boks were chosen as the source of the article. The state granted exemptions to palace services, location and security services, transportation services, status of the settlement, physical and health status of the person, financial situation of the person, manufacture, religious service and status in the sanjak of Vize.

 The Ottoman State divided the community into two main groups according to their tax payment status. These were soldiers tax exempted and reaya tax payers. In Ottoman society, apart from these two groups, there was also a group of exempted and musellems. As long as the exempted and musellem group performed certain services, they were exempted from several taxes in return for their services. The aim of this article is to reaval the reasons for the Ottoman State granted tax exempiton to the exempted and musellems group. For this reason, the individuals and groups that state granted tax exemption, the services that caused tax exemption, the taxes that people were exempted from and the procedure of exemption were examined in the example of sanjak of Vize. For this reason, tahrir boks and mühimme boks were chosen as the source of the article. The state granted exemptions to palace services, location and security services, transportation services, status of the settlement, physical and health status of the person, financial situation of the person, manufacture, religious service and status in the sanjak of Vize.

 The Ottoman State divided the community into two main groups according to their tax payment status. These were soldiers tax exempted and reaya tax payers. In Ottoman society, apart from these two groups, there was also a group of exempted and musellems. As long as the exempted and musellem group performed certain services, they were exempted from several taxes in return for their services. The aim of this article is to reaval the reasons for the Ottoman State granted tax exempiton to the exempted and musellems group. For this reason, the individuals and groups that state granted tax exemption, the services that caused tax exemption, the taxes that people were exempted from and the procedure of exemption were examined in the example of sanjak of Vize. For this reason, tahrir boks and mühimme boks were chosen as the source of the article. The state granted exemptions to palace services, location and security services, transportation services, status of the settlement, physical and health status of the person, financial situation of the person, manufacture, religious service and status in the sanjak of Vize.

 Osmanlı Devleti toplumu vergi ödeme durumuna bağlı olarak iki ana gruba ayırmıştı. Bunlar askerîler vergiden muaf olanlar ve reaya vergi ödemekle yükümlü olanlar idi. Osmanlı toplumunda bu iki gruptan ayrı olarak bir de muaf ve müsellemler grubu vardı. Muaf ve müsellemler grubu birtakım hizmetleri yerine getirdikleri sürece hizmetleri karşılığında birtakım vergilerden muaf tutulmuştu. Bu makalenin amacı Osmanlı Devletinin muaf ve müsellemler grubuna vergi muafiyeti tanımasının sebeplerini ortaya koymaktır. Bu nedenle devletin vergi muafiyeti tanıdığı kişi ve gruplar, vergi muafiyeti vermesine sebep olan hizmetler, muafiyet tanıdığı vergiler ve muafiyet prosedürü Vize sancağı örneğinde incelenmiştir. Bu sebeple makalenin kaynağı olarak tahrir defterleri ve mühimme defterleri seçilmiştir. Devlet sancakta saray hizmetlerine, konum ve güvenlik hizmetine, ulaşım hizmetlerine, yerleşim yerinin statüsüne, kişinin beden ve sağlık durumuna, kişinin maddi durumuna, üretime, dinî hizmet ve statüye bağlı olarak muafiyet tanımıştı.

Makale detayları

TAX EXEMPTİON AND SOCİAL STRUCTURE IN THE OTOMAN STATE: THE EXEMPTED AND MUSELLEMS IN SANJAK OF VİZE (IN THE SECOND HALF OF THE XVITH CENTURY)

Yazarlar:

Almıla Gökçe Özcan

Yayıncı:

Ankara University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer)

Dergi:

Ankara Anadolu ve Rumeli Araştırmaları Dergisi Vol.5 Issue 9, pp.99-135

Belge Tipi:

Makale

Yayın Tarihi:

7/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001323294

pISSN:

2717-9052

Ottoman State

Sanjak of Vize

Tax ExemptionOsmanlı Devleti

Vize Sancağı

Vergi Muafiyeti

Muaf ve Müsellemler

Sayı

Makale detayları

TAX EXEMPTİON AND SOCİAL STRUCTURE IN THE OTOMAN STATE: THE EXEMPTED AND MUSELLEMS IN SANJAK OF VİZE (IN THE SECOND HALF OF THE XVITH CENTURY)

Yazarlar: Almıla Gökçe Özcan

Yayıncı: Ankara University

Ana Başlıklar: Tarihsel Çalışmalar (Diğer)

Dergi: Ankara Anadolu ve Rumeli Araştırmaları Dergisi Vol.5 Issue 9, pp.99-135

Belge Tipi: Makale

Yayın Tarihi: 7/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001323294

pISSN: 2717-9052

Ottoman State

Sanjak of Vize

Tax ExemptionOsmanlı Devleti

Vize Sancağı

Vergi Muafiyeti

Muaf ve Müsellemler

Sayı

Yazarlar:

Almıla Gökçe Özcan

Yayıncı:

Ankara University

Ana Başlıklar:

Tarihsel Çalışmalar (Diğer)

Dergi:

Ankara Anadolu ve Rumeli Araştırmaları Dergisi Vol.5 Issue 9, pp.99-135

Belge Tipi:

Makale

Yayın Tarihi:

7/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001323294

pISSN:

2717-9052