| 词条 | Muafiyet |
| 释义 |
After a muafname was issued to a town, the urban population would be exempted from some of the taxes on raya, such as resm-i çift. Taxation in the Ottoman Empire was complex, including various routine and extraordinary taxes, and different rates for social groups; a muafname might apply to one or more of these taxes.[2] The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards,[3] although forgoing some tax revenue. Tax exemption was prized by locals; so, the granting of a muafname was subject to "pull" as well as "push". Muafname might be requested by the local bey or kadı. Enforcement of the complex patchwork of taxes and exemptions could vary; in one case, taxes were collected from villages despite a muafname, and the local kadı wrote that subsequent legitimate taxes were held back to compensate for the wrongful taxation.[4]
A muafiyet emri, or tax exemption order, might even be given to an individual ship's captain.[8] References1. ^{{cite book|last=Demirci|first=Süleyman|title=The functioning of Ottoman avâriz taxation: an aspect of the relationship between centre and periphery : a case study of the province of Karaman, 1621-1700|year=2009|publisher=Isis Press|url=http://opensigle.inist.fr/handle/10068/558464|isbn=978-975-428-380-8}} 2. ^{{cite web|url=http://www.ceeol.com/aspx/issuedetails.aspx?issueid=e014eae9-8892-4f4c-b87b-69620acd24d7&articleId=8d09d404-1f21-406a-ba09-5045a87c04c6|accessdate=14 August 2011|title=CEEOL Contributions to Oriental Philology / Revue de Philologie Orientale , Issue 54 /2004|date=2004}} 3. ^{{cite book|last=Lauer & Schreiner|title=Die Kultur Griechenlands in Mittelalter und Neuzeit : Bericht über das Kolloquium der Südosteuropa-Kommission 28.-31. Oktober 1992|year=1996|publisher=Vandenhoeck und Ruprecht|location=Göttingen|isbn=978-3-525-82600-3}} 4. ^{{cite book|last=Darling|first=Linda|title=Revenue-raising and legitimacy: tax collection and finance administration in the Ottoman Empire, 1560-1660|year=1996|url=https://books.google.com/books?id=g2jx36HfH6AC&pg=PA372&dq=%22Revenue-raising+and+legitimacy:+tax+collection+and+finance+administration+in+the+Ottoman+Empire%22&hl=en&ei=88utTcTtCZHGswbXttXhDA&sa=X&oi=book_result&ct=result&resnum=1&ved=0CCkQ6AEwAA#v=onepage&q&f=false|isbn=978-90-04-10289-7}} 5. ^{{cite book|last=Malcolm|first=Noel|title=Bosnia: A Short History|year=2002|publisher=Pan|isbn=978-0-330-41244-5}} 6. ^{{cite journal|journal=Jahrbücher für Geschichte und Kultur Südosteuropas|url=http://www.uni-mainz.de/FB/Geschichte/Osteuropa/jgks.php|year=2004}} 7. ^{{cite book|last=Zachariadou|first=Elisavet|title=The Via Egnatia under Ottoman rule (1380-1699)|year=1992|publisher=Crete University Press|url=http://www.cup.gr/ViewShopProduct.aspx?ProductId=264541&LangId=2}} 8. ^{{cite book|title=Networks of power in modern Greece: essays in honor of John Campbell|year=2008|publisher=Columbia University Press|url=https://books.google.com/books?id=_6qftOUaJIoC&pg=PP9&dq=%22Networks+of+power+in+modern+Greece:+essays+in+honor+of+John+Campbell%22&hl=en&ei=ecytTe3mOcn0sgbRlZTiDA&sa=X&oi=book_result&ct=result&resnum=2&ved=0CC4Q6AEwAQ#v=onepage&q&f=false|isbn=978-0-231-70103-7}} 1 : Taxation in the Ottoman Empire |
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