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Muafiyet
Muafiyet was a tax exemption mechanism for Ottoman towns or villages; an individual decree of tax exemption was called a muafname. 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. The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards, 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 legiti ...
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Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. Tax exemption generally refers to a statutory exception to a general rule rather than the mere absence of taxation in particular circumstances, otherwise known as an exclusion. Tax exemption also refers to removal from taxation of a particular item rather than a deduction. International duty free shopping may be termed "tax-free shopping". In tax-free shopping, the goods are permanently taken outside the jurisdiction, thus paying taxes is not necessary. Tax-free shopping is also found in ships, airplanes and other vessels traveling ...
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Ottoman Empire
The Ottoman Empire, * ; is an archaic version. The definite article forms and were synonymous * and el, Оθωμανική Αυτοκρατορία, Othōmanikē Avtokratoria, label=none * info page on book at Martin Luther University) // CITED: p. 36 (PDF p. 38/338) also known as the Turkish Empire, was an empire that controlled much of Southeast Europe, Western Asia, and Northern Africa between the 14th and early 20th centuries. It was founded at the end of the 13th century in northwestern Anatolia in the town of Söğüt (modern-day Bilecik Province) by the Turkoman tribal leader Osman I. After 1354, the Ottomans crossed into Europe and, with the conquest of the Balkans, the Ottoman beylik was transformed into a transcontinental empire. The Ottomans ended the Byzantine Empire with the conquest of Constantinople in 1453 by Mehmed the Conqueror. Under the reign of Suleiman the Magnificent, the Ottoman Empire marked the peak of its power and prosperity, as well a ...
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Resm-i çift
The Resm-i Çift (''Çift Akçesi'' or ''Çift resmi'') was a tax in the Ottoman Empire. It was a tax on farmland, assessed at a fixed annual rate per çift, and paid by land-owning Muslims. Some Imams and some civil servants were exempted from the resm-i çift. The tax was collected annually, on 1 March, from the holder of the timar 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 ''sadat'' 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 mining. The Çift 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 oxen - the equivalent of the Byzantine Zeugarion. It has been argued that the basic land tax in Asia Minor and the Balkans was directly copied from earlier Byzantium, Byzantine t ...
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Sublime Porte
The Sublime Porte, also known as the Ottoman Porte or High Porte ( ota, باب عالی, Bāb-ı Ālī or ''Babıali'', from ar, باب, bāb, gate and , , ), was a synecdoche for the central government of the Ottoman Empire. History The name has its origins in the old practice in which the ruler announced his official decisions and judgements at the gate of his palace. This was the practice in the Byzantine Empire and it was also adopted by Ottoman Turk sultans since Orhan I, and therefore the palace of the sultan, or the gate leading to it, became known as the "High Gate". This name referred first to a palace in Bursa, Turkey. After the Ottomans had conquered Constantinople, now Istanbul, the gate now known as the Imperial Gate ( tr, Bâb-ı Hümâyûn), leading to the outermost courtyard of the Topkapı Palace, first became known as the "High Gate", or the "Sublime Porte". When Sultan Suleiman the Magnificent sealed an alliance with King Francis I of France in 1536, the ...
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Kadı
A ''kadi'' ( ar, قاضي '; tr, kadı) was an official in the Ottoman Empire. The term ''kadi'' refers to judges who preside over matters in accordance with Islamic law, but in the Ottoman Empire, the ''kadi'' also became a crucial part of the central authority's administrative hierarchy. After Mehmed II codified his '' qanun'', ''kadis'' relied on this dynastic secular law, local customs, and the ''sharia''- Islamic divine law- to guide their rulings. Along with adjudicating over criminal and civil matters, the ''kadi'' oversaw the administration of religious endowments and was the legal guardian of orphans and others without a guardian. Although Muslims, in particular Muslim men, possessed a higher status in the ''kadi’s'' court, non-Muslims and foreigners also had access to the judicial system. Within the Ottoman's provincial administrative system, known as the timar system, the ''kadi'' served as an important check on the power of the military class. Despite the unquestione ...
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Sarajevo
Sarajevo ( ; cyrl, Сарајево, ; ''see Names of European cities in different languages (Q–T)#S, names in other languages'') is the Capital city, capital and largest city of Bosnia and Herzegovina, with a population of 275,524 in its administrative limits. The Sarajevo metropolitan area including Sarajevo Canton, Istočno Sarajevo, East Sarajevo and nearby municipalities is home to 555,210 inhabitants. Located within the greater Sarajevo valley of Bosnia (region), Bosnia, it is surrounded by the Dinaric Alps and situated along the Miljacka River in the heart of the Balkans, a region of Southern Europe. Sarajevo is the political, financial, social and cultural center of Bosnia and Herzegovina and a prominent center of culture in the Balkans. It exerts region-wide influence in entertainment, media, fashion and the arts. Due to its long history of religious and cultural diversity, Sarajevo is sometimes called the "Jerusalem of Europe" or "Jerusalem of the Balkans". It is o ...
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Bosnia Eyalet
The Eyalet of Bosnia ( ota, ایالت بوسنه ,Eyālet-i Bōsnâ; By Gábor Ágoston, Bruce Alan Masters ; sh, Bosanski pašaluk), was an eyalet (administrative division, also known as a ''beylerbeylik'') of the Ottoman Empire, mostly based on the territory of the present-day state of Bosnia and Herzegovina. Prior to the Great Turkish War, it had also included most of Slavonia, Lika, and Dalmatia in present-day Croatia. Its reported area in 1853 was . Background After the execution of King Stephen Tomašević in 1463, the central part of the Kingdom of Bosnia was transformed into the sanjak of Bosnia. The Duchy of Herzegovina was added in 1483. History Establishment In 1580, Ferhad Pasha Sokolović became the first governor of the Bosnia Eyalet, as beylerbey (also referred to as "pasha"). The Bosnia Eyalet (or Pashaluk) included the Sanjak of Bosnia (central province), Sanjak of Herzegovina, Sanjak of Vučitrn, Sanjak of Prizren, Sanjak of Klis, Sanjak of Krka, and Sanjak of ...
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Banja Luka
Banja Luka ( sr-Cyrl, Бања Лука, ) or Banjaluka ( sr-Cyrl, Бањалука, ) is the second largest city in Bosnia and Herzegovina and the largest city of Republika Srpska. Banja Luka is also the ''de facto'' capital of this entity. It is the traditional centre of the densely-forested Bosanska Krajina region of northwestern Bosnia. , the city proper has a population of 138,963, while its administrative area comprises a total of 185,042 inhabitants. The city is home to the University of Banja Luka and University Clinical Center of the Republika Srpska, as well as numerous entity and state institutions for Republika Srpska and Bosnia and Herzegovina respectively. The city lies on the Vrbas river and is well known in the countries of the former Yugoslavia for being full of tree-lined avenues, boulevards, gardens, and parks. Banja Luka was designated European city of sport in 2018. Name The name ''Banja Luka'' was first mentioned in a document dated to 6 February 1494 b ...
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Thessaloniki
Thessaloniki (; el, Θεσσαλονίκη, , also known as Thessalonica (), Saloniki, or Salonica (), is the second-largest city in Greece, with over one million inhabitants in its Thessaloniki metropolitan area, metropolitan area, and the capital city, capital of the geographic regions of Greece, geographic region of Macedonia (Greece), Macedonia, the administrative regions of Greece, administrative region of Central Macedonia and the Decentralized Administration of Macedonia and Thrace. It is also known in Greek language, Greek as (), literally "the co-capital", a reference to its historical status as the () or "co-reigning" city of the Byzantine Empire alongside Constantinople. Thessaloniki is located on the Thermaic Gulf, at the northwest corner of the Aegean Sea. It is bounded on the west by the delta of the Vardar, Axios. The Thessaloniki (municipality), municipality of Thessaloniki, the historical center, had a population of 317,778 in 2021, while the Thessaloniki metro ...
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