Obligation, Exemption and Remission: The Multi-Layered Functioning of the Poll Tax (Cizye) in Ottoman Governance during the Long Eighteenth Century
- Yayın Türü: Makale / Tam Makale
- Basım Tarihi: 2026
- Doi Numarası: 10.1111/1468-229x.70141
- Dergi Adı: History
- Derginin Tarandığı İndeksler: Arts and Humanities Citation Index (AHCI), Scopus, IBZ Online, Periodicals Index Online, L'Année philologique, American History and Life, Gender Studies Database, Geobase, Historical Abstracts, Humanities Abstracts, MLA - Modern Language Association Database, Political Science Complete, MLA International Bibliography, Political Science Abstract (IPSA), Academic Search Ultimate (EBSCO), Humanities Source Ultimate (EBSCO), Sociology Source Ultimate (EBSCO)
- İnönü Üniversitesi Adresli: Evet
Özet
This article examines the poll tax (Ottoman Turkish cizye; Arabic jizya) levied on non-Muslim subjects of the Ottoman Empire, not as a fixed, one-dimensional tax item within the Ottoman fiscal system but as a multi-layered administrative instrument organized around obligation, exemption and remission. It examines how, from its reorganization in 1691 until the end of the late eighteenth century, the poll tax helped regulate relations between the state and its non-Muslim subjects and served objectives such as the registration of subjecthood, the maintenance of security, the encouragement of settlement and service provision. From this perspective, the 1691 poll tax regulation is interpreted as an administrative measure that responded to the central treasury's growing need for cash, with particular emphasis on strengthening individual liability and document-based supervision. The article demonstrates that exemption and fiscal relief practices did not disappear after this reorganization; instead, they were repositioned as flexible means of calibrating fiscal liability. Drawing primarily on archival materials, alongside contemporary normative sources and existing scholarship, the analysis shows that the poll tax in Ottoman governance formed a field of administrative coordination that extended well beyond mere revenue collection.