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Avarız was a tax in the Ottoman Empire, an annual cash tax paid by households registered in a defter. ==History== In early Ottoman history, the state depended on the timar system of feudal dues; but over time - especially due to the need to hire professional soldiers rather than peasants serving a feudal military obligation - more emphasis was placed on cash taxes, and avarız took over from the timar system. Avarız began in the late fifteenth century. Initially, nüzül was seen as an alternative to avarız; nuzul was (in principle) a payment of food, in kind. In times of war, villages might be required to supply food to army supply points, or they might be required to supply cash; but never both. Over time, this relationship changed, and both might be demanded (whilst nüzül also became a cash tax). Detailed Ottoman tax registers survive which show the levels and details of taxation in different provinces. Although the tax burden was very variable, nüzül and avarız were very important taxes in the 17th century - for instance, they represented 58% of all tax revenue in Manastir in 1621-1622 - but by the 18th century their importance had declined, and more money was collected through other taxes. An avarızhane was a household defined for tax purposes. Initially, this was equivalent to one gercekhane (i.e. a real household), but over time, taxpayers were aggregated into larger groups; by the seventeenth century, an avarızhane might include several households, or gercekhanes.〔 Avarız might be collected through an Iltizam, or tax farm. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Avarız」の詳細全文を読む スポンサード リンク
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