تطور ظاهرتي القِبالة والضمان إلى نظام الالتزام في الدولة العثمانية (132 ه، 1299 م)‎

Abstract EN

The tax system is seen as the most important aspect of a country's financial system in spite of its differences throughout the ages.

This is due to the fact that it gives us a bright picture of its imports and banks but its rules are the same in the previous Islamic period and modern financial systems.

It has been preferred to define this system according to the phenomena that preceded it in previous Islamic societies and countries and the Abbasid Caliphate has been mentioned specifically until the end of the law of the Ottoman Empire.

For controlling the affairs of these countries from the financial point of view, the Kharj Office was established, which in turn regulates the collection of funds by controlling their financial records, and then balancing their incomes and expenses.

this is to state that for this reason it was essential to have someone involved in this task, He was charged with collecting the Kharaj, and it was listed by several names, including (Al-Qabil) and (Al-Damen), and the Abbasid Caliphs, besides the Turkmen Emirates in Anatolia, resorted to him.

The method of commitment is morally Ottoman, but they took it from those who preceded them and made alterations to it.

According to that, this issue was obtainable in four main axes.