Muafname
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Muafname
Muafiyet was a tax exemption mechanism for Ottoman towns or villages; an individual decree of tax exemption was called a muafname. After a muafname was issued to a town, the urban population would be exempted from some of the taxes on ''raya'', such as resm-i çift. Taxation in the Ottoman Empire was complex, including various routine and extraordinary taxes, and different rates for social groups; a muafname might apply to one or more of these taxes. The Muafiyet system was a deliberate policy of the Sublime Porte, working to encourage the growth of urban populations from the 15th century onwards, although forgoing some tax revenue. Tax exemption was prized by locals; so, the granting of a muafname was subject to "pull" as well as "push". Muafname might be requested by the local bey or kadı. Enforcement of the complex patchwork of taxes and exemptions could vary; in one case, taxes were collected from villages despite a muafname, and the local kadı wrote that subsequent legiti ...
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Tax Exemption
Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items. Examples include exemption of charitable organizations from property taxes and income taxes, veterans, and certain cross-border or multi-jurisdictional scenarios. A tax exemption is distinct and different from a tax exclusion and a tax deduction, all of which are different types of tax expenditures. A tax exemption is an income stream on which no tax is levied, such as interest income from state and local bonds, which is often exempt from federal income tax. Additionally, certain qualifying non-profit organizations are exempt from federal income tax. A tax exclusion refers to a dollar amount (or proportion of taxable income) that can be legally excluded from the taxable base income prior to a ...
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Ottoman Empire
The Ottoman Empire (), also called the Turkish Empire, was an empire, imperial realm that controlled much of Southeast Europe, West Asia, and North Africa from the 14th to early 20th centuries; it also controlled parts of southeastern Central Europe, between the early 16th and early 18th centuries. The empire emerged from a Anatolian beyliks, ''beylik'', or principality, founded in northwestern Anatolia in by the Turkoman (ethnonym), Turkoman tribal leader Osman I. His successors Ottoman wars in Europe, conquered much of Anatolia and expanded into the Balkans by the mid-14th century, transforming their petty kingdom into a transcontinental empire. The Ottomans ended the Byzantine Empire with the Fall of Constantinople, conquest of Constantinople in 1453 by Mehmed II. With its capital at History of Istanbul#Ottoman Empire, Constantinople (modern-day Istanbul) and control over a significant portion of the Mediterranean Basin, the Ottoman Empire was at the centre of interacti ...
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Resm-i çift
The Resm-i Çift (''Çift Akçesi'' or ''Çift resmi'') was a tax in the Ottoman Empire. It was a tax on farmland, assessed at a fixed annual rate per çift, and paid by land-owning Muslims. Some Imams and some civil servants were exempted from the resm-i çift. The tax was collected annually, on 1 March, from the holder of the timar or their tax-farmer. Some exemptions from resm-i çift were granted, but this was less common than exemptions from extraordinary taxes. Some of the '' sadat'' were initially considered exempt from taxes such as the resm-i çift, but this exemption ended in the 17th century; there were various exemptions for those involved in salt-making and mining. The Çift is a measure of land area, derived from the word for "pair"; it is an area of farmland which can be ploughed by a pair of oxen - the equivalent of the Byzantine Zeugarion. It has been argued that the basic land tax in Asia Minor and the Balkans was directly copied from earlier Byzantine tax metho ...
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Sublime Porte
The Sublime Porte, also known as the Ottoman Porte or High Porte ( or ''Babıali''; ), was a synecdoche or metaphor used to refer collectively to the central government of the Ottoman Empire in Istanbul. It is particularly referred to the building which housed the office of the Grand Vizier, Ministry of Foreign Affairs, Ministry of the Interior, and the Supreme Council of Judicial Ordinances. Today it houses the office of the Istanbul governerate. History The name has its origins in the old practice in which the ruler announced his official decisions and judgements at the gate of his palace. This was the practice in the Byzantine Empire and it was also adopted by Ottoman Turk sultans since Orhan I. The palace of the sultan, or the gate leading to it, therefore became known as the "High Gate". This name referred first to a palace in Bursa, Turkey. After the Ottomans had conquered Constantinople, now Istanbul, the gate now known as the Imperial Gate (), leading to the outerm ...
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Kadı
A kadi (, ) was an official in the Ottoman Empire. In Arabic, the term () typically refers to judges who preside over matters in accordance with sharia Islamic law; under Ottoman rule, however, the kadi also became a crucial part of the imperial administration. After Mehmed II Mehmed II (; , ; 30 March 14323 May 1481), commonly known as Mehmed the Conqueror (; ), was twice the sultan of the Ottoman Empire from August 1444 to September 1446 and then later from February 1451 to May 1481. In Mehmed II's first reign, ... codified his '' Kanun'', kadis relied on this dynastic secular law, local customs, and sharia to guide their rulings. Along with adjudicating over criminal and civil matters, the kadi oversaw the administration of religious endowments and was the legal guardian of orphans and others without a guardian. Although Muslims, in particular Muslim men, possessed a higher status in the kadi's court, non-Muslims and foreigners also had access to the judicial system. ...
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Sarajevo
Sarajevo ( ), ; ''see Names of European cities in different languages (Q–T)#S, names in other languages'' is the Capital city, capital and List of cities in Bosnia and Herzegovina, largest city of Bosnia and Herzegovina, with a population of 275,524 in its administrative limits. The Sarajevo metropolitan area with its surrounding municipalities has a population of 592,714 people. Located within the greater Sarajevo valley of Bosnia (region), Bosnia, it is surrounded by the Dinaric Alps and situated along the Miljacka River in the heart of the Balkans, a region of Southeastern Europe. Sarajevo is the political, financial, social, and cultural centre of Bosnia and Herzegovina and a prominent centre of culture in the Balkans. It exerts region-wide influence in entertainment, media, fashion, and the arts. Due to its long history of religious and cultural diversity, Sarajevo is sometimes called the "Jerusalem of Europe" or "Jerusalem of the Balkans". It is one of a few major Europea ...
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Bosnia Eyalet
The Eyalet of Bosnia (; By Gábor Ágoston, Bruce Alan Masters ; ), was an eyalet (administrative division, also known as a ''beylerbeylik'') of the Ottoman Empire, mostly based on the territory of the present-day state of Bosnia and Herzegovina. Prior to the Great Turkish War, it had also included most of Slavonia, Lika, and Dalmatia in present-day Croatia. Its reported area in 1853 was . Background After the execution of King Stephen Tomašević in 1463, the central part of the Kingdom of Bosnia was transformed into the sanjak of Bosnia. The Duchy of Herzegovina was added in 1483. History Establishment In 1580, Ferhad Pasha Sokolović became the first governor of the Bosnia Eyalet, as beylerbey (also referred to as "pasha"). The Bosnia Eyalet (or Pashaluk) included the Sanjak of Bosnia (central province), Sanjak of Herzegovina, Sanjak of Viçitrina, Sanjak of Prizren, Sanjak of Klis, Sanjak of Krka, and Sanjak of Pakrac. The Ottoman wars in Europe continued thro ...
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Banja Luka
Banja Luka ( sr-Cyrl, Бања Лука, ) or Banjaluka ( sr-Cyrl, Бањалука, ) is the List of cities in Bosnia and Herzegovina, second largest city in Bosnia and Herzegovina and the largest city in Republika Srpska. Banja Luka is the traditional centre of the densely forested Bosanska Krajina region of northwestern Bosnia (region), Bosnia. , the city proper has a population of 138,963, while its administrative area comprises a total of 185,042 inhabitants. The city is home to the University of Banja Luka and University Clinical Center of the Republika Srpska, as well as numerous entity and state institutions for Republika Srpska and Bosnia and Herzegovina, respectively. The city lies on the Vrbas (river), Vrbas river and is well known in the countries of the Socialist Federal Republic of Yugoslavia, former Yugoslavia for being full of tree-lined avenues, boulevards, gardens, and parks. Banja Luka was designated European city of sport in 2018. Name The name ''Banja Luka' ...
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Thessaloniki
Thessaloniki (; ), also known as Thessalonica (), Saloniki, Salonika, or Salonica (), is the second-largest city in Greece (with slightly over one million inhabitants in its Thessaloniki metropolitan area, metropolitan area) and the capital city, capital of the geographic regions of Greece, geographic region of Macedonia (Greece), Macedonia, the administrative regions of Greece, administrative region of Central Macedonia and the Decentralized Administration of Macedonia and Thrace. It is also known in Greek as , literally "the co-capital", a reference to its historical status as the "co-reigning" city () of the Byzantine Empire alongside Constantinople. Thessaloniki is located on the Thermaic Gulf, at the northwest corner of the Aegean Sea. It is bounded on the west by the Axios Delta National Park, delta of the Axios. The Thessaloniki (municipality), municipality of Thessaloniki, the historical centre, had a population of 319,045 in 2021, while the Thessaloniki metropolitan are ...
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