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Taxation in the Ottoman Empire : ウィキペディア英語版 | Taxation in the Ottoman Empire
Taxation in the Ottoman Empire changed drastically over time, and was a complex feudal patchwork of different taxes, exemptions, and local customs. ==Inheritance==
As the Ottoman Empire conquered new territories, it adopted and adapted the existing tax systems already used by the previous governments. For instance, at the conquest of Belgrade, the Sultan instructed an official to gather information on the pre-conquest tax system, which would be replicated post-conquest. At the start of each area's tahrir (a tax ledger) was an outline of the traditional tax laws in that area. This led to a complex patchwork of different taxes in different parts of the empire, and between different communities. In the Fertile crescent, the Ottomans inherited muqasama (sharing), a proportional tax on agricultural output, from the Mamluks; it was distinctly different from the uniform tax rates in other newly conquered territories. As farmers reacted to locally varying taxes on different farm products, this increased variations in agricultural output between areas, or even between villages; farms subject to the highest taxes switched to alternative crops. Discriminatory rates tend to lead to production inefficiencies. Even the Ottoman double-entry accounting method, merdiban, was inherited from the Abbasid empire.〔(【引用サイトリンク】url=http://www.edwards.usask.ca/special/5ahic/papers/5AHIC-36%20Final%20paper.pdf )〕
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