خلاصة:
Regarding the history of the Umayyads, little attention has been paid to the financial organization and structure of that period, as most views have focused on the acute political situation of that era. Understanding their financial organization requires understanding the administrative-financial organization of the era of the early caliphs and even Iran and Rome. Among the characteristics and differences of the Umayyad financial system were the belonging of the treasury to the person of the caliph and the lack of precise supervision over its expenditures and costs.
During this period, due to the existence of court ceremonies and extravagances and the extraordinary attention of the caliphate apparatus to worldly matters, the types and amounts of taxes increased. The important types of taxes collected included land tax (Kharaj, Ushr, and Sawafi income), poll tax (Jizya), spoils of war, and gifts. The manner of collecting taxes and the behavior of tax collectors toward the people had differences from previous eras, which made most of the people in the conquered and controlled regions disgusted with the general policy of the Umayyads, especially their financial policies, and ready to revolt against them. In this regard, the eastern regions of the caliphate territory possessed specific characteristics, the study of whose financial affairs will help in a precise understanding of part of the history of this period. The focus of this article is the latter part.
ملخص الجهاز:
12 In any case, Umar ibn al-Khattab created the structure of Islamic financial arrangements by categorizing the conquered lands, imposing Kharaj, and establishing Jizya on the People of the Book,13 which was also implemented after him.
Therefore, it seemed natural that both Muawiyah and his successors would increase the types of taxes and their amounts, such that during the era of Abd al-Malik ibn Marwan, al-Hajjaj, the governor of the eastern lands of the Caliphate in Khorasan and Sistan, collected three dinars from each person, and before him and after him, every year _______________________________ 14.
The history of land taxation dates back to ancient times, and just as before Islam and among ancient nations, states had the right to collect taxes from cultivated land,34 in the Islamic period too, with the expansion of the Islamic government and the conquest of the territories of neighboring countries, kharaj was imposed on the conquered lands, and the Muslim tax system was formed based on the financial structures of Iran and Rome.
53 Although many of the lands of Iran were area-based and taxed before the rule of the Arabs over these regions, however, in the Islamic period, Umar ibn al-Khattab was the first person to implement area-based taxation in parts of the conquered points of Iran54, and his action regarding the imposition of kharaj on lands was accepted by Muslims, and from then until the time of Mansur al-Abbasi (136-158 AH), kharaj was mostly collected based on area.
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