Jizya tax in Ottoman public finance

Ottoman public revenues were generally based on customary and shar'i taxes. One of the important sources of state revenues based on Sharia taxes was the jizya. The jizya was received in return for the protection and security of the non-Muslim people. By paying this tax, non-Muslims could not carried out their military services; and they could concentrate on crafts and trade thanks to their security. Also the state used this tax especially to finance its military expenditures. The jizya tax, which non-Muslim men were obliged to pay, was collected from households or as a lump-sum tax from a specific region in the early days of the Ottoman Empire. After the 1691 jizya reform, it was taken from murahik (approaching puberty) non-Muslim men who had a certain financial power. The elderly, women, children, unemployed and poor people were exempted from the jizya. In addition, non-Muslims who performed some important services such as military and civil service and those who convert to muslim were exempted from the jizya. The amount of the jizya tax was determined to three classes: ala, evsat and ednâ. The jizyah amount was calculated over ednâ 12, evsat 24 and alâ 48 dirham silver. Pure silver was used to determine the price. However, in practice, the amount was generally calculated below its real value, taking into account the situation of the people. The state was trying to provide justice in taxes with these amounts determined according to ability to pay. Cizye tax revenues could vary from region to region, depending on the economic and strategic situation of the regions or the social conditions of the people. The collection of the jizya tax was carried out by certain state officials, and these officials were carefully selected. Detailed information on the collection of tax was recorded in the relevant books by the emin and clerks. These records could contain information about the demographic and economic situation of the people, as well as tax amounts. Since the jizye system had a complex structure, extensive changes were made during the Tanzimat period. In this period, non-Muslim religious and nation leaders were also included in the jizya collection process. Later, the method of ancemaat in the jizya tax was started and collection procedures were started directly through non-Muslim religious and nation leaders. Over time, as a result of the demands of non-Muslims and the intervention of foreign states, the jizya tax was abolished and replaced iane-i askeriye as a new tax.