ضرائب المكوس و أثرها على الحياة الاقتصادية في الدولة البويهية 322-447 ه 943-1055 م

الملخص EN

This study seeks to shed light on Makous excise taxes in the territories controlled by the Buyid state, which had extensive trade relations with many neighboring countries, along with the trade within the territories of the Buyid state which were also subjected to excise tax.

The study discussd the amount of these taxes which were characterized by instability and its connection with the head of the authority according to the political events and economic conditions prevailing at that time.

The study revealed the extent of the effects of disputes and conflict between the Buyid princes especially in Iraq on the poor economic conditions which were followed by further impositions of the Makous excise tax.

The study also deals with the impact of this tax on economic life and on trade in particular.