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shows that çiftliks held 10 çift, taxed at 40 akçe per çift, totalling 400 akçe; this, along with most of the village's other taxes (mostly taxes on individual crops), was paid to the fiefholder. Rates might vary for
Muslims and nonmuslims; there are even instances of Muslim converts continuing to
466:
tax methods. A nim çift was half of that area (or half a yoke of oxen); a çiftli bennak was an area less than half; these terms match the
Byzantine zeugarion, boidaton, and aktemon - and the rates of tax were initially similar.
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were initially considered exempt from taxes such as the resm-i çift, but this exemption ended in the 17th century; there were various exemptions for those involved in salt-making and
393:
257:
525:
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81:
620:"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"
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or their tax-farmer. Some exemptions from resm-i çift were granted, but this was less common than exemptions from extraordinary taxes. Some of the
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is a measure of land area, derived from the word for "pair"; it is an area of farmland which can be ploughed by a pair of
337:
542:
Acun, Fatma (2002). "The Other Side of the Coin: Tax
Exemptions within the Context of Ottoman Taxation History".
19:
462:. It has been argued that the basic land tax in Asia Minor and the Balkans was directly copied from earlier
426:. It was a tax on farmland, assessed at a fixed annual rate per çift, and paid by land-owning Muslims. Some
31:
478:, as either a tax in kind or a cash tax. However, later centralised tax reforms led to cash payments of
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paid resm-i çift at a rate somewhere between 22 and 70 akçe; this could have been collected by a
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673:
726:
Conversion to Islam in the
Balkans: Kisve bahası petitions and Ottoman social life, 1670-1730
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23:
739:
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ACCOUNTING METHOD USED BY OTTOMANS FOR 500 YEARS: STAIRS (MERDIBAN) METHOD
136:
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replacing resm-i çift; this transition had begun by 1640. A typical
479:
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61:
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The tax was collected annually, on 1 March, from the holder of the
362:
317:
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106:
587:
Vryonis, Speros (1969). "The
Byzantine Legacy and Ottoman Forms".
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101:
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and some civil servants were exempted from the resm-i çift.
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pay their "old" rate of tax. Landless peasants might pay
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In the 15th and 16th centuries, most taxpayers in the
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659:"Ottoman Tax Registers (Tahrir Defterleri)"
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677:
617:
586:
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723:
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490:record from the village of Eyucek in
541:
13:
458:- the equivalent of the Byzantine
338:Ottoman Public Debt Administration
14:
757:
30:
746:Taxation in the Ottoman Empire
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611:
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1:
524:. p. 192. Archived from
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544:Bulgarian Historical Review
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762:
618:Demirci, Suleyman (2003).
688:10.3200/hmts.37.2.87-102
258:Evkaf-i Hümayun Nezareti
563:Kosovo: A Short History
724:Minkov, Anton (2004).
657:COŞGEL, Metin (2004).
638:Cite journal requires
561:Malcolm, Noel (1999).
589:Dumbarton Oaks Papers
728:. BRILL. p. 94.
565:. Harper Perennial.
422:) was a tax in the
666:Historical Methods
591:. 23/24: 251–308.
572:978-0-06-097775-7
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187:Resm-i mücerred
52:Adet-i deştbani
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679:10.1.1.426.899
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640:|journal=
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672:(2): 87–100.
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293:Kanun-i Raya
202:Selamet isni
177:Resm-i ganem
167:Resm-i dönüm
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92:Gümrük resmi
47:Adet-i Ağnam
413:Çift Akçesi
408:Resm-i Çift
162:Resm-i çift
137:Otlak resmi
87:Damga resmi
67:Bac-i pazar
503:References
419:Çift resmi
333:Mütesellim
207:Tapu resmi
142:Rav akçesi
674:CiteSeerX
499:instead.
464:Byzantine
460:Zeugarion
328:Muqata'ah
298:Kanunname
222:Tuz resmi
740:Category
709:17 April
696:18492628
577:page 100
363:Tanzimat
323:Muhassil
318:Muafiyet
308:Merdiban
303:Malikâne
243:Ahidnâme
107:Ispendje
20:Taxation
605:1291294
348:Siyakat
278:Iltizam
217:Temettu
102:Ihtisab
22:in the
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488:defter
480:avâriz
476:sipahi
445:mining
358:Tahrir
353:Sürsat
313:Millet
283:Istira
248:Defter
112:Istira
62:Avarız
703:(PDF)
692:S2CID
662:(PDF)
623:(PDF)
601:JSTOR
529:(PDF)
522:(PDF)
492:Antep
484:nüzül
440:sadat
435:timar
428:Imams
227:Zakat
132:Nüzül
117:Maktu
97:Haraç
77:Cizye
57:Ashar
39:Taxes
711:2011
644:help
567:ISBN
550:(2).
482:and
456:oxen
452:Çift
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