Browsing by Subject "Taxation--Law and legislation--Turkey."

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Open Access
İltizam in the fetvas of Ottoman şeyhülislams
(2000) Akpınar, Kürşat Urungu
iltizam, farming out revenues to individuals in exchange of an agreed sum of money for a limited period, had been one of the chief means of raising revenues for the Ottoman treasury. The decline of the timer system after sixteenth century rendered iltizam ever more important. Not only the state, but individuals entitled to the usufhict of revenues frequently farmed out revenue instead of collecting it themselves. In this study, the manner in which iltizam is treated in thefetvas of the §eyhulislams is investigated. Most of thefetvas used are taken from the four most “reliable” collections, namely Fetava-yi Ali, Feyziyye, Abdurrahim, and BehcetU'l- Fetava, spanning the period 1674-1730. The fetvas constitute an important source in understanding the legal aspects of iltizam. The fact that iltizam begins to be included in the fetva collections after 1670s shows its growing importance. In a period after the closing of “the gate of reasoning” {Ictihad Kapısı) fetvas of şeyhülislams played a key role in treating a “novel” subject like iltizam within the classical framework of Islamic Jurisprudence. It is seen that şeyhülislam’s positions on the profit and liability of the tax-farmer differed from established practice. Şeyhülislams tried to prevent miiltezims' abuses while following the policy of protecting the high interests of the state. They treated the realities of their age in a practical manner without relinquishing a moral stance that accorded a fair share for everyone, and opposed injustice and wrongdoing -all in perfect harmony with the Near-Eastern idea of the “circle of justice.”