AN ECONOMIC OVERVIEW OF OTTOMAN STATE RECORD OF TAXES: TEMETTUAT (PROFIT TAX) REGISTERS OF NIGDE SANJAK (1844-1845)

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dc.authoridKOKTAS, Altug Murat/0000-0002-0911-2143
dc.authoridGolcek, Ali Gokhan/0000-0002-7948-7688
dc.contributor.authorGolcek, Ali Gokhan
dc.contributor.authorKoktas, Altug Murat
dc.date.accessioned2024-11-07T13:31:52Z
dc.date.available2024-11-07T13:31:52Z
dc.date.issued2019
dc.departmentNiğde Ömer Halisdemir Üniversitesi
dc.description.abstractIn 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.
dc.identifier.doi10.18513/egetid.661608
dc.identifier.endpage594
dc.identifier.issn0257-4152
dc.identifier.issue2
dc.identifier.startpage567
dc.identifier.trdizinid400197
dc.identifier.urihttps://doi.org/10.18513/egetid.661608
dc.identifier.urihttps://search.trdizin.gov.tr/tr/yayin/detay/400197
dc.identifier.urihttps://hdl.handle.net/11480/15086
dc.identifier.volume34
dc.identifier.wosWOS:000511296700009
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakTR-Dizin
dc.language.isoen
dc.publisherEge Univ
dc.relation.ispartofTarih Incelemeleri Dergisi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanı
dc.rightsinfo:eu-repo/semantics/openAccess
dc.snmzKA_20241106
dc.subjectTemettuat (Profit tax) registers
dc.subjectrelative poverty
dc.subjectincome distribution
dc.titleAN ECONOMIC OVERVIEW OF OTTOMAN STATE RECORD OF TAXES: TEMETTUAT (PROFIT TAX) REGISTERS OF NIGDE SANJAK (1844-1845)
dc.typeArticle

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