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EVALUATION OF ACCOMMODATION TAX APPLICATÄ°ON IN COMPARATIVE LAW IN TURKEY

Abstract

Author(s): Osman Karlang*

In the late 18th and early 19th centuries, notables arose in the Gavur Mountains, as in all parts of the Ottoman Empire. Although not as active as the great notables at the beginning of the 19th century, the Karabeyzades, who were parties to their relations with each other and with the state, were active in Akbez and Tiyek. These gentlemen, called "dağlu", who ruled in these sub-districts, paid very little taxes to the state and did not give soldiers. Fırka-i Islahiye, which came to the region in 1865, established order in Akbez. The rulers forgave their old tax debts in order to warm the people to the state. He created a neighborhood of the newly established Hassa District from the households he settled here from Akbez. He sent the Karabeyzades, who were active in Akbez, to places such as Aleppo, Edirne and Nis. There are documents showing that they were struggling economically in these cities. Some of them returned to Akbez and Hassa Districts in the following periods complained to the state about the behavior of the missionary, which was dangerous for the state, and were disturbed by the inappropriate behavior of the administrators.

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