Kılıç, SeldaErol, Yasemin Zahide2022-04-272022-04-272021http://hdl.handle.net/20.500.12575/79523Tax is a term that refers to money taken legally from the citizens by the goverments to spend on public services. Taxes are one of the primary sources of income for the governments to provide public goods needed by citizens. Taxiation is one of the most important topics in finance. Taxiation and tax collection was very important part of Ottoman finance as well. Restructuring of the tax collection system became necessary due to the decreeasing of the public revenues and budget deficits in the 19th century. Especialy, after the Tanzimat, there had been changes in the tax system and tax collection methods as it happened in all areas. For this reason, in this study civil tax collection which appears beacause of the idea of collecting the taxes directly by the state discussed. Because of the tax loss and complaints which come from public, tax collection should be civilized. Tahsildars were the officers who were civil and apart from military forces. Tahsildarlık, one of the reforms made by Midhat Pasha in Danube Province, expand to other provinces in a short time. Especially during the reign of Sultan Abdulhamid II era, civil tax collection became more important issue due to decreasing of the income sources. In this study, firstly, the Ottoman tax system and the tax collection methods before Tanzimat era are explained. Secondly, tahsildarlık which is a civil tax collecting method that went into effect in the 19th century is studied. The foundation of tahsildarlık, the duties and responsibilities of tahsildars and their way of working as civil tax collectors are emphasized in details. In the conclusion, by summerizing the thesis, the advanteges and disadvantages of tahsildarlık which is civil tax collecting method were discussed.trVergiOsmanlı DevletidoctoralThesis