LAND OWNERSHIP AND TAXATION IN THE BUKHARA EMIRATE: 18TH-19TH CENTURY
Keywords:
Emirate of Bukhara, taxes, Bait al-malAbstract
This study examines the land ownership relations and tax system in the Bukhara Emirate during the 18th and 19th centuries. The research is based on a comprehensive review of historical sources and scientific works by Soviet and foreign scholars. The tax system was administered by officials responsible for collecting taxes and managing the most minor administrative units, known as amlak. The study also highlights the role of the Beit al-mal. This treasury collected various taxes and distributed funds for different purposes, including supporting widows and people experiencing poverty, funding the army and officials, and promoting the country's prosperity. During the reign of Emir Haidar, the tax system was not uniform but instead reflected regional productivity, with tax deductions being applied during periods of low productivity. The study also discusses other taxes, such as arbabana, mirabana, and mushtak, as well as the role of waqf lands and the dahyak tax. The findings contribute to a better understanding of the complex land ownership relations and tax system in the Bukhara Emirate during the 18th and 19th centuries.
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