Osmanlı İmparatorluğu muhasebe sistemi ve vergi uygulamaları
Yükleniyor...
Dosyalar
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Sosyal Bilimler Enstitüsü
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bütün organizasyonlarda yönetim karar vermede sayısal bilgilere dayanmak zorundadır. Bu bilgileri muhasebe dairesi sağlar. Muhasebe güçlü bir denetim aracıdır ve muhasebecinin görevi, uygun bilgileri gerektiği zaman, gerekli kimselere doğru bir şekilde vermektir. Kayıt tutma, kayıtların ve hesapların denetimi, vergi muhasebesi, bütçe sisteminin hazırlanıp uygulanması gibi faaliyetler, muhasebenin bilinen işlevleri denetlemede onu çok önemli bir araç haline getirmiştir. Osmanlı İmparatorluğu’ nun muhasebe uygulamalarının gösterdiği etkinliği, yazım tekniği, defter tipleri, kullanılış amaçlarına yer verilmiştir. Ayrıca Osmanlı İmparatorluğu’ nun uyguladığı vergiler, çünkü Vergiler de bireyin devlete karşı sorumlulukları arasında ayrı bir öneme sahiptir. Vergiler devletlerin önemli gelir kaynaklarıdır ve İmparatorluğun sürekliliği için vazgeçilmezdir. Vergilerin türleri sürekli bir değişim gösterse de mantığı her zaman vatandaşın devlete maddi veya nakdi değerde bir şeyler vermesi üzerinedir, son olarak vergi denetimi, vergi tahsilatında yaşanan sorunların çözülebilmesi, devletin gelir ve gider kalemlerinin ve merkezde mâlî konuların denetlenmesi için çeşitli meclis ve komisyonlar incelenmiştir.
In all organizations, management must rely on numerical information when making decisions.This information is provided by the Accountant’s Office. Accounting is a strong control authority in an organization and an accountant’s responsibility is to provide the required information to the relevant people correctly when requested.The key functions of accounting such as record keeping, records and accounts audit, tax planning, and preparation and implementation of the budget system have made it a very important tool in this direction.We are particularly interested in the accounting practices, recording techniques, bookkeeping notebooks and their intended uses in the Ottoman Empire. Moreover, we investigate its taxation system because taxes are one of the main responsibilities of citizens towards the state. Taxes are important sources of income for states and thus were applied for the continuity of the Empire. Although the types of taxes have changed constantly, in principle, a tax is a compulsory financial charge or other type of levy given to state by a citizen. Finally, we examine councils and authorities responsible for auditing of the tax, income and expense items of the state, and financial matters at the centreas well as their approaches to solve problems encountered during tax collection.
In all organizations, management must rely on numerical information when making decisions.This information is provided by the Accountant’s Office. Accounting is a strong control authority in an organization and an accountant’s responsibility is to provide the required information to the relevant people correctly when requested.The key functions of accounting such as record keeping, records and accounts audit, tax planning, and preparation and implementation of the budget system have made it a very important tool in this direction.We are particularly interested in the accounting practices, recording techniques, bookkeeping notebooks and their intended uses in the Ottoman Empire. Moreover, we investigate its taxation system because taxes are one of the main responsibilities of citizens towards the state. Taxes are important sources of income for states and thus were applied for the continuity of the Empire. Although the types of taxes have changed constantly, in principle, a tax is a compulsory financial charge or other type of levy given to state by a citizen. Finally, we examine councils and authorities responsible for auditing of the tax, income and expense items of the state, and financial matters at the centreas well as their approaches to solve problems encountered during tax collection.
