N. Özdemir
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引用次数: 0

摘要

从巴尔干半岛移居到奥斯曼土地上的移民在军事和财政方面获得了各种豁免,以便他们能够开始新的生活。移民者从移民和居住之日起6年内免征兵役,2年内免征什一税、分红税、牛税等各种税。然而,第一次世界大战造成的经济困难在实践中产生了一些问题。例如,一些被免除十一税的移民将当地公众的产品注册为自己的作物,并获得不公平的利润。然后,在1915年6月17日,政府开始从从事农业生产的移民的作物的十分之一比例中征收一种新的税,称为“Hisse-i Teavun”税(互助份额)。这样,在征收什一税方面的不当行为将被消除,从富裕的移民那里征收的税收将用于帮助有需要的人。在利用征收的税款满足移民的需要方面给予了极大的重视。除地方行政人员外,还在Iskan-i Muhacirin(移民安置)委员会的监督下执行了税收的后续工作和征收。从属于委员会的仓库中收集的小麦、大麦和燕麦等收益被分发给移民,作为食物和种子。经过大约两年的实践,这项税被废除了。人们发现,从政府财政中向贫穷的移民提供种子,以后再支付更为合适。这项研究检查了移民的生存和“Hisse-i Teavun”收集基于什一税的比例从以前的移民免除税收,政府由于第一次世界大战所造成的经济困难的主要部门奥斯曼存档文件,研究主要集中在利用税收的重要性作为互助分享收集用于移民第一次世界大战期间的需求。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
I. Dünya Savaşı Yıllarında Balkan Muhacirlerinden Alınan Hisse-i Teavün Vergisi
The immigrants who moved to Ottoman land from the Balkans were provided with various exemptions in military and financial aspects so that they could start new lives. The immigrants were exempted from military duty for six years from the date of immigration and inhabitation and from various taxes such as tithe, dividend and cattle tax for two years. However, the economic difficulties caused by World War I generated some problems in practice. For instance, some of the immigrants who were exempted from tithe tax registered the products of the local public as their own crop and received unfair profits. Then, on 17 June 1915, the Government resorted to collecting a new tax called “Hisse-i Teavun” tax (mutual aid share) from the tithe ratios of the crops from immigrant settlers who did agricultural production. In this way, misconducts experienced in collecting tithe tax would be eliminated and the tax collected from the well-off immigrants would be used to help the needy. Extreme attention was paid to utilize the collected tax for the needs of the immigrants. Follow up and collection of the tax was implemented under the supervision of Iskan-i Muhacirin (Immigration Settlement) Commissions in addition to local administrators. Gains such as wheat, barley and oat that were collected in the warehouses that belonged to the commissions were distributed to the immigrants for food and seed. After about a two-year practice, this tax was abolished. It was found more appropriate to provide the poor immigrants with the seed from government treasury to be paid later. This study examined the subsistence of the immigrants and “Hisse-i Teavun” collected based on the ratio of tithe from the immigrants who were previously exempted from tax by the Government as a result of the economic difficulties caused by World War I. In the light of the Prime Ministry Ottoman Archive documents, the study focused on the importance of using the tax collected as mutual aid share to be utilized for the needs of the immigrants during World War I period.
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