Publication: Klasik devir Osmanlı hukukunda cizye
Abstract
Bu çalışmada klasik devir Osmanlı hukukundaki hükümet gelirlerinden ve şer’î vergilerden biri olan cizye ele alınmıştır. Cizye, Osmanlı İmparatorluğu’nun askerlik yapabilecek pozisyonda olan gayrimüslim vatandaşlarından, zimmet akdi çerçevesinde alınan bir baş vergisidir. Cizye veren vatandaşlar, askerlik vazifesiyle mükellef tutulmamaktadır. Vergi olması itibarıyla cizyede takdir edilme yolu, tahakkuk vakti, mükellef, muaf, miktar, tahsil vakti, tahsil usulü, tahsildar, harcandığı yer ve mükellefiyetin sona ermesi gibi hukuki unsurlar vardır. Osmanlı devrinde kullanılan kitâbü’l-harâclar, fıkıh kitapları ve fetva mecmuaları kullanılarak bu unsurlar tespit edilmiş, vatandaşlık ve vergi hukuku disiplinlerinde cizyenin teorik zemini gösterilmiştir. Cizye, teorinin yanında Osmanlı İmparatorluğu’nun klasik devrinde şer’î esaslar gözetilerek geniş bir sahada tatbik edilmiştir. Tatbikatın görülmesi için devre ait mahkeme kayıtları, kanunnameler, arşiv vesikaları ve seyahatnameler kullanılmıştır. Elde edilen bilgiler hukuki tasnif ile derli toplu bir şekilde ortaya konmuştur. Cizyenin yalnızca bir gelir kalemi olmadığı, hukuki sistematiğe sahip bir vergi olduğu ve teori ile pratiğin uyuştuğu anlaşılmıştır.
In this study, the jizya, one of the government revenues and religious taxes in the classical period Ottoman law is examined. Jizya is a head tax collected from non-Muslim citizens of the Ottoman Empire who are able to serve military duty, in the context of zimmet contract. Citizens who pay jizya, are exempted from military service. As a tax, jizya has legal elements such as the method of assessment, time of accruement, taxpayer, exempt, amount, time of collection, collection method, collector, place of expenditure and termination of liability. These elements have been determined by using kitab-ül-harâcs, fiqh books and fatwa collections used in the Ottoman period. It has been showed that jizya has a theoritical basis in the disciplines of citizenship and tax law. In addition to theory, jizya was applied in a wide area in the classical period of the Ottoman Empire under principles of religious law. Court records, codes, archive documents and travel books belonging to the period were used to see the practice. The achieved informations has been presented in a methodical legal classification. It is understood that jizya is not just an income item, but a tax with a legal system, and that theory and practice match.
In this study, the jizya, one of the government revenues and religious taxes in the classical period Ottoman law is examined. Jizya is a head tax collected from non-Muslim citizens of the Ottoman Empire who are able to serve military duty, in the context of zimmet contract. Citizens who pay jizya, are exempted from military service. As a tax, jizya has legal elements such as the method of assessment, time of accruement, taxpayer, exempt, amount, time of collection, collection method, collector, place of expenditure and termination of liability. These elements have been determined by using kitab-ül-harâcs, fiqh books and fatwa collections used in the Ottoman period. It has been showed that jizya has a theoritical basis in the disciplines of citizenship and tax law. In addition to theory, jizya was applied in a wide area in the classical period of the Ottoman Empire under principles of religious law. Court records, codes, archive documents and travel books belonging to the period were used to see the practice. The achieved informations has been presented in a methodical legal classification. It is understood that jizya is not just an income item, but a tax with a legal system, and that theory and practice match.