Abstract
The fiscal organisation plays a vital role in the Ilkhanid state hierarchy, but research on this subject is quite limited. Although it is a well-known fact that the Ilkhanid fiscal organisation directly influenced the Ottoman fiscal organisation, the organisation exhibits a very comprehensive organisational structure within itself. The Divan-ı Istifa, which operated under the Divan-ı Buzurg, was at the top of this hierarchy, while many units operated under it. In this period, accounting books, which constituted an important part of the financial organisation, were also started to be kept. These books were organised under various headings according to the information they contained. These books were divided into various sections such as Defter-i Ruznamçe, Defter-i Avârece, Defter-i Tevcihat, Defter-i Tahvilat, Defter-i Cami’ül-Hisâb, Defter-i Mukarrer, Defter-i Müfred and Defter-i Kanun. These books can be listed as follows: Defter-i Ruznamçe: This is the book in which revenues and expenditures are kept according to their subject headings; Defter-i Avârece: This is the book in which all kinds of expenses belonging to the provinces are recorded; Defter-i Tevcihatlar: It is the book of all kinds of collections and payments belonging to the provinces; Defter-i Tahvilat: It is the book where total income-expenditure and budget results are recorded; Defter-i Cami’ül-Hisâb: It is the book in which finalised revenues and expenditures are recorded; Defter-i Mukarrer: A ledger in which all kinds of revenues and expenditures of the provinces are recorded together; Defter-i Müfred: A ledger in which tariff and tax amounts are recorded; Defter-i Kanun: It is a book of tariff and tax amounts.
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