Author(s): Kayhan ATÄ°K

Temettuat books are of paramount importance especially in terms of revealing the recent Ottoman economic and social structure. As it is known, the sources of income of the Ottoman Empire were mainly composed of taxes. Since the foundation of the Ottoman Empire, the land and population of the places that the state added to the lands until the Tanzimat period were written. For this reason, since its establishment, the State has started to keep records of tax resources. This work would be done by trusted people in conquered places. It was decided to merge all taxes collected under various names until the declaration of Tanzimat. Within this framework, significant changes have also been made in finance. The tax system has been greatly modified. When the new tax system was established, tax resources were also re-identified. Of course, the state would keep their incomes under control through these practices, ensure the elimination of injustice in the distribution of taxes, identify their taxpayers and increase their revenues


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