Malikāne System (Tax Collection)

In this entry, the malikâne system, which was widely employed in the Ottoman Empire, is examined in terms of its implementation principles. The term malikāne originates from the combination of the Arabic word malik meaning property owner and the Persian suffix “-āne” and was integrated into the Ottoman Empire’s tax system. The focus is on providing a clear and concise overview of this system’s features. Introduced in 1695, the malikâne system allowed the state to generate a constant stream of tax revenue. This curtailed the economic burden of alternative taxation methods that often resulted in an overuse of tax resources during prolonged wars. The malikāne system aimed to address the issue of tax resource depletion caused by the frequent rotation of refiziers in the iltizam system. This was accomplished by assigning a refizier to a specific region for their lifetime, thereby establishing a stable source of tax revenue. As a result, the rotational period, typically ranging from 1 to 3 years in the iltizam system, was extended under the malikāne system. Malikāne proprietors were obligated to pay taxes collected by the individuals they appointed to the treasury in installments. Furthermore, they were required to make additional payments in special cases, such as during wars, thereby augmenting the state’s tax proceeds. Over time, modifications were implemented in practice due to the state’s regard for its own interests and those of the people. However, the malikâne system failed to provide the required tax revenue due to factors such as the state’s inability to increase annual tax rates. Therefore, the system was discontinued in certain regions, and alternative emergency revenue generation methods were employed. Following the implementation of the 1839 Tanzimat Edict, the malikāne system was completely abolished in the regions where the edict was enforced.