Socio-economic structure of Pazar village of Gediz district of Kütahya sanjak according to the temettuat book No. 7897, dated 1845 (H. 1261)

This study examines the Ottoman Empire's taxation system and the impact of the Tanzimat reforms on the local economic structure. Specifically, it analyzes the temettuat registers, which were established within the framework of fair taxation principles following the 1839 Tanzimat Edict, providing valuable data on the socio-economic structure of the period. The study aims to analyze the effects of Ottoman tax regulations on society through the case of Pazar karye, a settlement in the Gediz district of the Kütahya province The research is based on the Temettuat Defteri numbered 7897, archived under the code ML.VRD.TMT in the Presidential Ottoman Archives. The study involves the transcription and analysis of this register, which was compiled in the years 1844–1845 (H. 1260–1261). Using the descriptive survey method, the socio-economic and demographic structure of the region has been assessed in light of the data provided by the register. Based on the findings, the demographic composition of Pazar karye, household income distribution, occupational structure, and tax burden have been examined. The results shed light on how income-based taxation was implemented and reveal the effects of post-Tanzimat tax reforms on rural communities. This study provides a document-based analysis of the functioning of the Ottoman taxation system in rural areas and its socio-economic implications. By presenting crucial data on how fiscal reforms of the Tanzimat era transformed local taxation practices, it aims to fill a gap in the literature. Furthermore, it offers an archival-based perspective on the economic structure of the Ottoman countryside. Keywords: Ottoman Empire, Kütahya, Gediz, Pazarlar, Temettuat Books