Journal of history of Iran)

Document Type : Research Paper


1 university

2 Department of History, Faculty of Literature and Social Sciences, Kharazmi University of Karaj.

3 Associate Professor, Department of History, Faculty of Literature and Social Sciences, Shahid Bahonar University of Kerman, Kerman


At the same time as the Qara-Khitai government of Kerman during the seventh and early eighth century AH,(thirteenth and fourteenth century AD) tax revenues were considered an important source of government income, and therefore in Qara-Khitai government the effort of the governmental authorities, includikg ministers and, mustaufian (state accountants) led to the creation of a regular organization and an important financial and administrative structure. A matter that the present article seeks to prove it using the method of historical studies and a descriptive-analytical approach. In this regard, the main question of the present article is, what was the type of Kerman statesmen approach towards finance and taxes collection and what were the resources of taxes of Kerman Qara-Khitai based on? The findings of the research indicate that the resources of taxes in the Qara-khitai period included receiving different types of taxes from different areas of the Kerman area as well as receiving taxes from the surrounding area, which were done in two direct and indirect ways. So that in the direct method of the system taxes used to collected various taxes from the people by sending tax collectors and deposited the collected taxes to the treasury of the Grand Divan, and in the indirect method, the government without directly contact with the people and send tax collectors to collect taxes. In this way, Muvada'a (contracting), Mukata (Grant), and Barat (Bill of exchange) were used. Although these methods helped the government as a way to collect taxes, they imposed a lot of tax pressure on the people.


Main Subjects