The importance of taxes in the income of the Ottoman State

Tax, having the most important source of income for many years, has been thought and developed to ensure the continuity of public services on a regular basis. Therefore, tax has an important place in the regulation of economic and social life from past to present. As in other states, the Ottoman Empire, which ruled three continents for centuries, was obliged to collect taxes. Among other revenues of the state, tax had a crucial and compulsory place for the continuity of the state. The Ottoman Empire was a highly potent state that was established within the Anatolian territory and grew rapidly and established sovereignty over centuries. The tax system was also important in which the Ottoman Empire survived for so many years. Taking into account the different religions, customs and traditions of its people, it developed a comprehensive and pleasing system for everyone. The tolerant policy of the conquered lands of the state, the establishment of a fair legal order and the development of an economic system according to them have been effective in maintaining its existence for centuries. Tax is the money of which the state collects from the nation as a service to the nation and so as to spend it for the nation. In the Ottoman Empire, as in all states, tax had the largest share of the state's income. In this study, tax systems such as sherry and customary and also the factors that make up and affect to these systems have been evaluated. In addition, this thesis has been written with the aim of examining in the legal view of how it collected tax from the people of various people and its own people in line with the administrative and financial structure of the Ottoman Empire as well as its economic and social structure and also their relationship. Keywords: Ottoman Finance, Customary Taxes, Sherry Taxes, Ottoman Economy, Tax System, Tax, Income Source