Book Review: The Ottoman Tax Register of the Tabriz Province (Liva) of 1728. Shahin Mustafayev. Baku: Baku State University Press, 2024. Vol. 1: 544 p.; Vol. 2: 392 p.

Authors : Nigar Gozalova

Pages : 285-288

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Publication Date : 2025-10-27

Article Type : Other Papers

Abstract :Ottoman tax registers (defters) are fundamental sources for studying the socio-economic history, administrative structure, and demographic composition of the Ottoman Empire. However, their complexity significantly limits researchers’ access to these documents. Written in Ottoman Turkish using Arabic script, they require not only advanced linguistic proficiency but also a deep understanding of bureaucratic terminology, taxation structures, and the imperial administrative system. In this context, the two-volume edition The Extended Register of the Liva of Tabriz, prepared by Academician Shahin Mustafayev, constitutes a significant contribution to the study of the socio-economic history of the Safavid state in the early 18th century. The work is based on the critical edition of the 1728 Ottoman tax register of the Tabriz Liva. Mustafayev not only translated the document into Azerbaijani language but also meticulously deciphered, annotated, and comprehensively analyzed it, thereby making it accessible to the academic community. The source provides insights into the distribution of tax burdens across different social groups, the dynamics of taxation depending on landownership types, and the economic activity of the Tabriz Liva population. This reviewed edition serves as an exemplary scholarly publication of a historical source, combining an accurate translation with extensive commentary and rigorous academic analysis. The introduction of this register into academic discourse significantly enhances our understanding of the taxation system and administrative governance of the Ottoman Empire in Azerbaijan and Iran. This study is of particular interest to specialists in Ottoman and Iranian studies, as well as historians examining the socio-economic development of the region in the early modern period.
Keywords : Osmanlı vergi defterleri, Osmanlı İmparatorluğu, Tebriz Livası, idari yönetim, mali sistem, sosyo-ekonomik tarih, Osmanlı-Safevi Savaşları, etnodemografik yapı

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