论包税制与奥斯曼帝国的国家治理

On Tax-Farming System and National Governance of Ottoman Empire

奥斯曼帝国的国家治理离不开财税的支持。国家能力的运行离不开财政税收。财政税收是国家治理的基础和重要支撑,财税体制改革是国家治理体系与治理能力的组成部分。在奥斯曼帝国,包税制变迁与国家治理发生了密切的互动。这种互动可以分为两个时期:第一是财权分散化时期;第二是中央集权化时期。财税体制分别在两个时期起到不同的作用。最后,包税制是当时早中期奥斯曼国家治理的必不可少的一环,而它的缺陷成为坦齐马特时期被废除的关键影响因素。

The national governance of the Ottoman Empire cannot be separated from the support of finance and taxation.The operation of national capabilities is inseparable from fiscal revenue.Fiscal taxation is the foundation and important support of state governance and the reform of fiscal and taxation system is an integral part of the national governance system and governance capacity.In the Ottoman Empire,the tax-farming system changed closely with state governance.This kind of interaction can be divided into two periods:the first is the period of decentralization of financial power and the second is the period of centralization.The fiscal and taxation system played different roles in the two periods.The tax-farming system was an indispensable part of Ottoman’s national governance in the early and mid-term,and its flaws were key factors in its abolition in the Tanzimat period.