تنوع الضرائب و تنظيماتها في عهد الدولة العثمانية و تأثيراتها الاقتصادية : دراسة تاريخية شرعية

Abstract EN

The state retains the olute right to impose duties on its citizens in accordance with the public interest.

Among these duties is tax, which finances a large part of public expenditure and enables the state to achieve its development goals.

It is therefore necessary to pinpoint the meaning of tax by taking a general picture of its history through the ages.

Especially in the era of the Ottoman Empire because of its successful and systematic introduction of taxes.

This also includes knowledge of sharia injunctions regarding imposing financial obligations on individuals other than those identified in the Quran and the sunnah.

It is also requisite to know the types of these taxes, what distinguished it from the other regulations and the extent to which theses taxes can reconcile between the interests of the obligation of the State to financial resources and the interest of individuals in the protection of their funds.

And it is also paramount to shed more light on the extent of its economic effectiveness in view of the citizen's ability to pay and the proficiency of the state to collect and distribute these taxes.