An Economic Overview of Ottoman State Record of Taxes: Temettuat (Profit Tax) Registers of Niğde Sanjak (1844-1845)

Authors : Ali Gökhan GÖLÇEK, Altuğ Murat KÖKTAŞ

Pages : 567-594

Doi:10.18513/egetid.661608

View : 54 | Download : 9

Publication Date : 2019-12-30

Article Type : Research Paper

Abstract :In 1839, the Imperial Edict of Gülhane 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. Temettüat insert ignore into journalissuearticles values(profits tax); registers started to be kept after the Imperial Edict of Gülhane 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 Kalkanlı District, Bâzirgân Karyesi and Ortaköy Karyesi of Anduğ District that were connected to Niğde 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.
Keywords : Temettuat Profit tax, registers, relative poverty, income distribution

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