Taxation in the Ottoman Empire Taxes * Adet-i Ağnam * Adet-i deştbani * Ashar * Avarız * Bac-i pazar * Bedl-i askeri * Cizye * Cürm-ü cinayet * Damga resmi * Gümrük resmi * Haraç * Ihtisab * Ispendje * Istira * Maktu * Mururiye resmi * Muskirat resmi * Nüzül * Otlak resmi * Rav akçesi * Resm-i arusane * Resm-i bennâk * Resm-i bostan * Resm-i çift * Resm-i dönüm * Resm-i filori * Resm-i ganem * Resm-i hınzır * Resm-i mücerred * Resm-i sicill * Rusum-e-eflak * Selamet isni * Tapu resmi * Tekalif-i orfiye * Temettu * Tuz resmi * Zakat Implementation * Ahidnâme * Defter * Emin * Evkaf-i Hümayun Nezareti * Hazine-i Hassa * Hazine-i Amire * Hane * Iltizam * Istira * Kadı * Kanun-i Raya * Kanunname * Malikâne * Merdiban * Millet * Muafiyet * Muhassil * Muqata'ah * Mütesellim * Ottoman Public Debt Administration * Regie Company * Siyakat * Sürsat * Tahrir * Tanzimat * Waqf * v * t * e Malikâne was a form of tax farming introduced in the Ottoman empire in 1695. It was intended as an improvement on the Iltizam system, in which a tax-farmer was responsible for a single year. Malikâne contracts were for life; this provided more security for the tax farmer (malikaneci) and a less exploitative relationship with the peasants; malikanecis might even make investments to improve productivity. However, vested interests - from existing mültezims who benefited from the Iltizam system - prevented wider adoption of malikâne.[1] Also, malikâne could not be converted into vakf \- an important distinction from mülk. A malikâne tax-farm, typically for a village or district, would be auctioned to the highest bidder; in return for collecting all state taxes (rüsüm) from that area,[2] the winner of the auction would make a large downpayment called muaccele, and then annual payments called mâl. The auction determined the initial payment - subject to a minimum price set by the treasury. A malikaneci might finance their initial payment by borrowing from a moneylender or sarraf - who would expect to take a cut of the tax revenue; this could even become a second layer of tax-farming. The winner of the auction was given a document called "berat", as proof of their right to the tax-farm. In theory, when the tenant died their tax farm would revert to the state, but a tenant could give the tax-farm to an heir if the treasury agreed (and officials would expect to be paid for their agreement).[3] As the tax-farming market became more competitive, the treasury collected bigger payments, but profitability for tax-farmers decreased.[4] The malikâne system may have been modelled on an earlier system of "double rent" paid by waqfs. From the treasury's perspective, malikâne was a more reliable source of revenue. Auctions of local tax-farming rights had the effect of integrating diverse provincial tax-farmers into the Ottoman state,[5] and also helped build a more modern concept of private landownership.[6] ## References[edit] 1. ^ An Introduction to Religious Foundations in the Ottoman Empire. Barnes. 1987. p. 67\. ISBN 9789004086524. 2. ^ State and Provincial Society in the Ottoman Empire: Mosul, 1540-1834. Cambridge University Press. p. 102\. ISBN 9780521894302. 3. ^ An Introduction to Religious Foundations in the Ottoman Empire. Barnes. 1987. p. 68\. ISBN 9789004086524. 4. ^ A Comparative Evolution of Business Partnerships: The Islamic World and Europe, With Specific Reference to the Ottoman Archives. 1996. p. 168\. ISBN 9789004106017. 5. ^ State and Provincial Society in the Ottoman Empire: Mosul, 1540-1834. Cambridge University Press. p. 9\. ISBN 9780521894302. 6. ^ A Comparative Evolution of Business Partnerships: The Islamic World and Europe, With Specific Reference to the Ottoman Archives. 1996. p. 164\. ISBN 9789004106017. *[v]: View this template *[t]: Discuss this template *[e]: Edit this template