International Journal of Middle East Studies


The Nineteenth-Century Ottoman Tax Reforms and Revenue System

Stanford J. Shaw

One of the most significant, but unstudied, aspects of the reforms accomplished in the Ottoman Empire during the nineteenth century under the leadership of the Tanzimat statesmen and of Sultan Abd ul-Hamid II was a radical transformation of the traditional Ottoman tax structure and the introduction of the system that has remained in force, with relatively few changes, to the present day, at least in the Republic of Turkey.