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Accounting and Fiscality in the Ottoman Empire

Author

Listed:
  • Violeta ISAI

    (Dunarea de Jos University of Galati, Romania)

  • Riana Iren RADU

    (Dunarea de Jos University of Galati, Romania)

Abstract

The Ottoman Empire was an imperial superpower that manifested its domination in the Mediterranean zone between 1299 and 1922. At the moment of their maximum glory, the ottomans ruled over three continents, meaning 19,9 millions km2. The tax system applied during 600 years, but also the accounting methods used, prove a remarkable administrative and fiscal organization in the Empire. There were taxes based on the Islamic law, but also taxes established by the sultan concerning the salaries of employees and the military campaigns. The necessity of a correct evidence of tax collecting and distribution required keeping registers “in stairs”, according to an accounting method overtook from the Arabs, named the “Merdiban Method”. The method was based on principles available until nowadays. It was applied until the end of XIXth century, when it was replaced with the method based on double-entry recording, overtook from the west.

Suggested Citation

  • Violeta ISAI & Riana Iren RADU, 2013. "Accounting and Fiscality in the Ottoman Empire," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-58.
    • Handle: RePEc:ddj:fseeai:y:2013:i:1:p:53-58
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    References listed on IDEAS

    as
    1. Toraman, Cengiz & Yilmaz, Sinan & Bayramoglu, Fatih, 2006. "Estate accounting as a public policy tool and its application in the Ottoman Empire in the 17th century," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, pages 119-136, June.
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      More about this item

      Keywords

      Tax; Stairs Method; Incomes; Expenses; Budget; Tax farming; Loans; Treasury; Accounting book; Accounting record; Balance;
      All these keywords.

      JEL classification:

      • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
      • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
      • N15 - Economic History - - Macroeconomics and Monetary Economics; Industrial Structure; Growth; Fluctuations - - - Asia including Middle East
      • N95 - Economic History - - Regional and Urban History - - - Asia including Middle East
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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