| 词条 | Tekalif-i orfiye |
| 释义 |
Tekalif-i orfiye was a blanket terms for several different ad hoc charges which were, initially, extraordinary taxes raised in war-time. They were variously paid in cash or in kind, and rates could vary (to an extent), depending on the community's ability to pay.[3] By the time of the Tanzimat reforms, tekalif-i orfiye included ninety different excise taxes.[4] Tekalif dues became high in the 17th century.[5] However, the Ottoman Empire's complex web of tax exemptions also touched on tekalif; taxpayers could be exempted for public service (for instance, by running a hostel for pilgrims), and sometimes a district's could be exempted due to exceptional hardship (for instance, if the district had already paid heavily towards other taxes, or been ravaged by warfare).[5] Some Janissaries were exempted from tekalif-i orfiye[6] although Janissary status could be effectively hereditary rather than a real military role. A muafname might exempt a community from some or all tekalif-i orfiye. Other usesUsage of the term "Tekalif" can be confused in places; "Tekalif" is a general term meaning "tax", but there were several different specific applications:
Some documents may simply refer to "tekalif" without specifying which tax is concerned. References1. ^{{cite journal|last=Kara|first=Adem|title=A Profile from the History of the Town of Antakya|journal=Akademik Arastirmalar Dergisi|year=2006}} 2. ^{{cite book|title=History of the Ottoman Empire and Modern Turkey|isbn=978-0-521-29166-8|page=84|url=https://books.google.com/books?id=AIET_7ji7YAC&pg=PA84}} 3. ^{{cite journal|last=Demirci|first=Suleyman|title=Avariz and nüzul levies in the Ottoman Empire: An assessment of tax burden on the tax-paying subjects. A case study of the Province of Karaman, 1628–1700|year=2003}} 4. ^{{cite journal|last=Shaw|first=Stanford|title=The Nineteenth-Century Ottoman Tax Reforms and Revenue System|journal=International Journal of Middle East Studies|year=1975|doi=10.1017/S0020743800025368|jstor=162752}} 5. ^1 {{cite journal|last=Acun|first=Fatma|title=The Other Side of the Coin: Tax Exemptions within the Context of Ottoman Taxation History|journal=Bulgarian Historical Review|year=2002}} 6. ^{{cite journal|last=Gradeva|first=Rossitsa|title=Between Hinterland and Frontier: Ottoman Vidin, Fifteenth to Eighteenth Centuries|journal=Proceedings of the British Academy|volume=156|page=340}} 7. ^{{cite book|last=Shaw|first=Stanford|title=History of the Ottoman Empire and modern Turkey, Volume 1|year=1976|publisher=Cambridge University Press|isbn=978-0-521-29163-7}} 8. ^Tahrir Glossary {{Webarchive|url=https://web.archive.org/web/20100627090127/http://www.ottoman.uconn.edu/Glossary/Tahrir_glossary.htm |date=2010-06-27 }}. Ottoman.uconn.edu. Retrieved on 2011-04-20. 9. ^M. Delilbasi History of Perveza in the XVIth century according to the Ottoman Taxation Registers 10. ^{{cite journal|last=Ozekicioglu & Ozekicioglu|title=First borrowing period at Ottoman Empire (1854–1876): Budget policies and consequences at Ottoman Empire (1854–1876): Budget policies and consequences|journal=BEH – Business and Economic Horizons|date=October 2010|volume=3|issue=3|page=38}} 1 : Taxation in the Ottoman Empire |
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