A NEGLECTED DISCUSSION in the LITERATURE of OTTOMAN PUBLIC FINANCE: THE TRANSITION from "TEVZI` DEFTERLERI" to "VERGI-I MAHSUSA"

Abstract

This paper aims to initiate a discussion on importance and role of the " tevzi` defterleri" (apportionment registers) in the Ottoman Fiscal System. " Tevzi` defterleri" were lists of local public expenditures and taxes which apportioned to taxpayers in the provinces of the Ottoman Empire from the end of the 17th century to the beginning of the Tanzimat in 1839. The paper specifically focuses on the relationships between the " tevzi` defterleri" and " vergi-i mahsusa" (apportioned tax of Tanzimat Period) in a fiscal way. Considering the " method of imposition," structural content, period of collection, and taxpayers of the vergi-i mahsusa, the paper shows that there is a process of transition from the " tevzi` defterleri" to the " vergi-i mahsusa." The paper also reveals that there are important fiscal relationships between " tevzi` defterleri" and temettuat (cadastral or land taxation) records, provincial revenueexpenditure sheets, and provincial (vilayet) budgets. In addition, considering criteria such as the structural content, the goal of preparation, and the role in the fiscal system, the study indicates that there is no transitional relationship between the " tevzi` defterleri" and these fiscal practices.