بررسی منابع مالیاتی و روش های جمع آوری مالیات در قلمرو قراختاییان کرمان (704—619ه.ق /1222-1304 م) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
همزمان با حکومت قراختاییان بر کرمان، طی سده هفتم و اوایل سده هشتم هجری قمری، درآمدهای مالیاتی منبع مهم عایدات حکومت به حساب می آمد. از همین رو، در حکومت قراختاییان کرمان تلاش مقاماتِ دیوانی، اعم از وزرا و مستوفیان، منجر به شکل گیری یک ساختار منظم تشکیلاتی مالی و اداری شد، امری که نوشتار حاضر با استفاده از روش مطالعات تاریخی و با رویکرد توصیفی تحلیلی به دنبال اثبات آن است. در همین زمینه، پرسش اصلی نوشتار حاضر این است که دولتمردان قراختایی کرمان چه رویکردی نسبت به امور مالی و جمع آوری مالیات ها داشتند و منابع مالیاتی آنان بر چه مواردی استوار بود؟ یافته های پژوهش حاکی از آن است که منابع مالیاتی در دوره قراختاییان شامل دریافت انواع مختلف مالیات از نواحی مختلف منطقه کرمان و همچنین ملوک اطراف می شد که خود به دو روش مستقیم و غیرمستقیم انجام می گرفت. در روش مستقیم، دستگاه مالیه از طریق فرستادن محصلان مالیاتی اقدام به جمع آوری مالیات های مختلف از مردم می کرد و مالیات جمع آوری شده را به خزانه دیوان بزرگ واریز می نمود. در روش غیرمستقیم، حکومت بدون اینکه مستقیماً با مردم در ارتباط باشد و محصلانی برای جمع آوری مالیات بفرستد، مالیات ها را اخذ می کرد. در این روش از مواضعه، مقاطعه و برات استفاده می شد. این روش ها اگرچه در جمع آوری مالیات ها به حکومت کمک می کرد، فشار مالیاتی زیادی بر مردم تحمیل می نمود.Investigating Tax Sources and Tax Collection Methods in the Territory of Qara-Khitai of Kerman (619-704 AH /1222-1304 AD)
The main question of the present article is to determine Kerman statesmen’s approach towards finance and tax collection and the basis for tax resources of Kerman Qara-Khitai. The findings of the research indicate that the tax resources in the Qara-Khitai period included receiving diverse types of taxes from different areas of the Kerman as well as receiving taxes from the surrounding area, which were done in two direct and indirect ways. In the direct method, they collected various taxes by sending tax collectors and deposited the collected taxes to the treasury of the Grand Divan. In the indirect method, the government collected taxes, without direct contact with the people, and sent tax collectors to collect taxes, using Muvada'a (contracting), Mukata (Grant), and Barat (bill of exchange). IntroductionAfter taking over the government of Kerman, Baraq Hajib was able to avoid the Mongol invasion by agreeing to obey and pay taxes on his land and to provide the basis for his financial and tax independence in this land. He was kept in the government of Kerman because of his submission and was designated as Qutlugh-Khan. He was able to prevent Mongol tax collectors from entering Kerman in return for paying a small amount of tax, which was mainly in the form of offerings and gifts. He based his administrative system on the style of Saljuqid and Khwarazmshahid rulers, but the rise of the Mongols and then the Ilkhanid in Iran influenced the tax system of the Kerman Qara-Khitai government.One of the most important actions of Baraq Hajib and rukn-al -din in the field of tax affairs was to maintain independence in the administration of financial affairs, as long as they were sending the tax of Kerman to the court of Mongol Khan, they prevented the Mongol tax collectors from entering this area., but due to the financial problems that arose in the last years the rule of Rukn al-Din came into existence, and the and ground was prepared for the transformation of the tax affairs of the Qara-khitai. Therefore, from the very beginning of his arrival, Qutb al-Din, Mongol emir was sent to Kerman as Basqaq to supervise the collection of taxes.The arrival of this Mongol emir led to several consequences in the Qara-khitai court: First, it threatened the relative independence of the local government of Kerman and caused the Qara-khitai to have clarifier obligations regarding paying taxes to the Mongol court. Secondly, it caused changes in the Divani system of this region. After Qutb al-Din, Turkan Khatun followed the process of reforming the taxes system of Qara-khitai. Among his reform measures, we can mention the establishment of effective courts in tax matters and the consideration of heavy punishments in tax matters for wrongdoers. After Turkan Khatun, Siyurghotmosh continued this process. Among his reform measures, we can mention the determination of the amount of tax for each district and installments of taxes.MethodologyBy collecting archival data and using the historical research method with an analytical approach, the present article investigates the tax system of the Kerman Qara-Khitai government and aims to shed light on the Qara-Khitai tax resources and the methods of tax collection during the reign of this dynasty. In this regard, the questions of the present research are A) determining the approach of the Qara-Khitai rulers of Kerman towards the financial and tax affairs of this region and the sources of taxes of Kerman Qara-Khitai based on and B) their methods of tax collecting. Apart from the taxes collected from their territory, and C) the importance of tributes received from neighboring territories by the Qara-Khitai of Kerman.Result and DiscussionIt can be concluded from the mentioned topics that from the beginning of the Qara-khitai rule until the last years of Rokn al-Din rule, the Qara-khitai were independent in their tax affairs. However, with the arrival of Basqaqan in Kerman, the tax system was threatened but eventually, Qotb al-Din and the subsequent rulers improved the tax system through reform.Secondly, the tax resources of the Qara-khitai were divided into two parts: 1- permanent and extraordinary taxes 2- Taxes that were collected from the areas under the control of the Qara-khitai rules.Thirdly, tax collection methods were done in two ways, direct and indirect.Conclusions Tax resources during the Qara-khitai period can be divided into two main parts: 1) receiving various types of taxes from the Kerman region, which itself was divided into two parts: permanent taxes and extraordinary taxes; 2) receiving taxes from the surrounding kingdoms.Methodes of tax collection during the Qara-khitai.direct method: In this method, the tax system of the government collected various taxes from the people by sending tax collectorsindirect method: In this method, the government collected taxes without directly communicating with the people and sending collectors to collect taxes. Indirect method was done in three ways: Muvada'a (contracting), Mukata (Grant), and Barat (bill of exchange).
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