Author(s): Cigdem KAVAK CEKEN
Before the iltizam system, tax collection was done by soldiers called timarli sipahi in the widely used timar system. The collapse of the timar system, which deteriorated for various reasons since the second half of the 16th century, and the increase in the burden of the Ottoman finances brought up alternative tax collection methods such as the iltizam system. As a term, iltizam means "a private person's taking upon himself to collect any tax revenue belonging to the state in return for a certain annual fee", and the person who does this work is called a tax farmer.
In this study, in the first part, the tax farming system and the changes in the way this system was implemented were examined, and in the second part, the examples from the records of agricultural activities, which were reflected in the Istanbul Ahkam Registers in the 19th century, were evaluated based on the applications made by tax farmers due to their interventions in tax collection.