الضرائب الزراعية في بلاد المغرب خلال القرن الرابع الهجري 10 م: بين الأنواع والممارسات

الملخص EN

This research aims to present a kind of fiscal policy, which was practised by the Fatimid authority of the countries of the Maghreb, those who ruled directly with the last decade of the third century and the beginning of the fourth century AH, between the year (296-362 AH / 978-908 CE).

And after them built Zairi until the middle of the fifth century AH / 11AD, and represented in agricultural taxes, as it formed an important resource for the House of Money.

However, what the researcher draws when the researcher begins to take stock of their types, methods of their collection, and the resulting violations, collides with a terminological crisis, since taxes are included in the historical blogs of the medieval period in various formulas, and the meaning of these terms is not fixed, as it often witnesses a shift in its meaning according to The difference in space and time.

The subject of this research may reveal those methods that the ruling authority sought to apply, according to the results of the historical developments of each side of the Maghreb.