MANAGEMENT AND ORGANIZATION IN THE OTTOMAN MUKÂTAA SYSTEM DURING XVI-XVIII CENTURIES

The Ottoman Empire with a systematic financial structure since its foundation years attached great importance to financial organization. Mukâtaa revenues with a considerable share within public revenues constituted one of the major sources of the empire. Therefore, a great importance was placed on c...

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Autor principal: Harun ŞAHİN
Formato: article
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Publicado: Fırat University 2019
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Acceso en línea:https://doaj.org/article/b76f8e68854744abba15241a025ed5b1
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Sumario:The Ottoman Empire with a systematic financial structure since its foundation years attached great importance to financial organization. Mukâtaa revenues with a considerable share within public revenues constituted one of the major sources of the empire. Therefore, a great importance was placed on collection of mukâtaa revenues. For collection of mukâtaa revenues, various mukâtaa offices were established within the structure of finance organization. Revenue-generating activities were substantially realized within the mukâtaa system. Revenues were easily collected through iltizam, emanet and malikâne procedures developed within the system. The central finance, in which the mukâtaa system was also included, was made up of revenue office, treasury management and finance offices affiliated to these. And the duty of central finance offices was to ensure management and coordination of revenue and expenditures generated in provinces and home. At such offices, also mukâtaas were managed along with collection of Cizye and Avarız taxes. The Varidatçı and Başbaki Kulu, who were in charge at the central finance office, took major duties in collection of mukâtaa revenues. Furthermore, the role of Darphane affiliated to Internal Treasury was substantive in the mukâtaa management. During this period, major mukâtaas associated to revenue office at the centre were followed up by Başmukâtaa, mukâtaa-ı Hasha, mukâtaa-ı Haremeyn, muhasebe-i Haremeyn, mukâtaa-ı Bursa, mukâtaa-ı Istanbul, mukâtaa-ı Kefe, mukâtaa-ı Maden, mukâtaa-ı Avlonya and mukâtaa-ı Eğriboz bureaus. The number of mukâtaas followed up by these offices throughout the empire was beyond thousands. The mukâtaas, consisting of various taxes and duties, showed variety. There was not a single organization model for mukâtaas, having varied typological structural characteristics. However, it is possible to classify a part of mukâtaas in terms of locality and content.