AN ECONOMIC OVERVIEW OF OTTOMAN STATE RECORD OF TAXES: TEMETTUAT (PROFIT TAX) REGISTERS OF NIGDE SANJAK (1844-1845)
Küçük Resim Yok
Tarih
2019
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Ege Univ
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
In 1839, the Imperial Edict of Gulhane was declared to erase the impacts of the administrative and financial crises following the Ottoman Regression period. In this sense, the taxation system of the state was changed and it was aimed to overcome the financial crisis. Temettuat (profits tax) registers started to be kept after the Imperial Edict of Gulhane are the records that keep the taxes on micro-scale of the socioeconomic status of the households in the region provides detailed information; real estate, land, zoological and profit in a single book record. The subject of the study consists of the income distribution and relative poverty in the light of the information in the dividend books of Kalkanli District, Bazirgan Karyesi and Ortakoy Karyesi of Andug District that were connected to Nigde Sanjak, Karaman Province. As a result of the calculations, Gini Coefficient was 0.3477 and relative poverty rate was 24% in these districts. In this context, taxation practices are found to be triggering income distribution inequality and yielding regressive consequences.
Açıklama
Anahtar Kelimeler
Temettuat (Profit tax) registers, relative poverty, income distribution
Kaynak
Tarih Incelemeleri Dergisi
WoS Q Değeri
N/A
Scopus Q Değeri
Cilt
34
Sayı
2
