الالتزام في الموصل أواخر العهد العثماني

الملخص EN

This paper aims at shedding lights on the Iltizam system (Tax farming).

It was one of the most important ways that pursued by the Ottoman Empire.

The beginning of the advent of the multazims (tax-farmers) can be traced back to the fiefs-owners (Timar and Za'amāts or chieftainships).

The real motive behind Ottoman Empire's expansion of the Iltizam system was its burning desire to obtain a lot of money and revenue with the least possible of administrative expenditures because of many crises that faced the Ottoman Empire such as financial deficits that accompanied by inflation.

Multazims in their turn were paying some amounts in advance to the state's treasury by instalments during the year.

Finally, this paper comes to many conclusions, the most important of them is that the tax legislation was basing on Muslim sacred law (sharia), and the state forced to adopt the Iltizam system because of the political and economic circumstances at the time.