دور مصادره الممتلکات فی تعویض نقص المیزانیه وتنظیم أموال المکلفین دافعی الضرائب فی عهد الخلافه العباسیه حتى انتهاء حکم المقتدربالله(320-132ق) (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
إن لمصادره الممتلکات سجلا طویلا کسجل الحکومات، وفی بعض الأحیان تم ذلک بالدوافع والحجج الزائفه، وتظهر البیانات التاریخیه إلى أن مصادره الممتلکات استُخدمت فی بعض الأنظمه کأداه تحکم من قِبل السلطه بسبب التجمیع غیر القانونی أو الشرعی للأصول من قِبل الوکلاء. ومن ناحیه أخرى، عندما واجهت الحکومات أزمه مالیه، لجأت إلى مصادره أصول المسؤولین والوزراء لتعویض النقص فی المیزانیه. یهدف هذا البحث إلى الإجابه على التساؤل التالی: ما هی الدوافع الرئیسیه لمصادره الاملاک من قِبل الخلفاء العباسیین؟ وترتکز فرضیه البحث على أن مصادره الممتلکات کانت تَستخدم فی بعض الأحیان کأداه حکومیه لتأدیب المسؤولین أو المعارضین، وبالأخص للتعویض عن العجز فی إیرادات المیزانیه الحکومیه. وتشیر نتائج هذا البحث الذی نظم باستخدام منهج التفسیر التاریخی (وإعداد الجداول الإحصائیه وتحلیل معطیاتها) إلى وجود سببین أساسین لمصادره الممتلکات فی زمن الخلافه العباسیه: أولاً؛ منع زیاده القدره المالیه لجباه الضرائب أو بعض الدوائر الحکومیه التی کانت تشارک فی نظام جبایه الضرائب، وتعویض النقص فی المیزانیه الذی کان یستخدم فی فترات معینه. إن عملیه مصادره الممتلکات العشوائیه وغیر المرتبه، والتی لم تنفذ فی أحیان کثیره لتنظیم وضبط الأملاک غیر المسجله وغیر القانونیه، أدت إلى إضعاف الأسس الاقتصادیه للخلافه العباسیه، وتعدُ أحد دواعی ضعفها.The role of property confiscation in offsetting budget deficits and regulating taxpayer funds during the Abbasid Caliphate until the end of the reign of al-Muqtadir Allah (320-295 AH)
Property confiscation has a long history, just like that of governments. Sometimes, it was carried out for false motives and pretexts. Historical data shows that property confiscation was used in some regimes as a tool of control by the authorities due to the illegal or legitimate accumulation of assets by agents. On the other hand, when governments faced a financial crisis, they resorted to confiscating the assets of officials and ministers to compensate for budget shortfalls. This research aims to answer the following question: What were the main motives for property confiscation by the Abbasid Caliphs? The research hypothesis is based on the fact that property confiscation was sometimes used as a governmental tool to discipline officials or opponents, particularly to compensate for deficits in government budget revenues. The results of this research, which was organized using the historical interpretation method (preparing statistical tables and analyzing the data), indicate two main reasons for the confiscation of property during the Abbasid Caliphate: First, to prevent the financial capacity of tax collectors or some government departments involved in the tax collection system from increasing, and to compensate for budget shortfalls that were used during certain periods. The random and unorganized confiscation of property, which was often not implemented to regulate and control unregistered and illegal properties, weakened the economic foundations of the Abbasid Caliphate and is one of the reasons for its weakness. Keywords: confiscation, confiscation office, budget shortfall, taxpayers, Abbasids, disciplining agents. Introduction: The confiscation of property has a long history and has been implemented by several governments for various reasons or pretexts. Historical studies indicate that property confiscation was sometimes used as a tool to illegally collect funds from ministers and officials. The significant financial influence of ministers or other powerful individuals led to political disobedience against the caliph. According to numerous historical evidences, this has occurred repeatedly since the beginning of the rule of the Muslim caliphs. Perhaps one of the most important reasons for confiscating the property of officials was to make up for a deficit in the Islamic government's budget. Ibn Khaldun believed that when a government reaches a stage of stability and controls its subordinates, it resorts to illegal and dubious methods of collecting taxes to collect public funds and raise taxes. During this period, to appease government forces and prevent disobedience, the government increases the salaries of its personnel. At this stage, agents and government officials collect taxes; they receive enormous income, which they usually avoid spending. As a result of this obscene wealth, gossip and backbiting spread among them, leading to the confiscation of their property and the destruction of the lives of capable individuals, thus gradually leading to the decline of the state . Since, in the past, as in our time, there was no systematic and effective means to identify and monitor the collection or embezzlement of government funds, the caliphs resorted to arresting and confiscating the assets of those suspected of embezzling government funds to compensate for this lack of oversight. The confiscation of the properties of agents was one of the causes of weak administration and economic instability in governments, which ultimately led to their weakness or collapse. Statistics and figures obtained indicate that the amounts collected from the confiscation of the properties of sheikhs and officials were sometimes equivalent to the taxation of some Islamic lands. On the other hand, it can be said that one of the ways to prevent the accumulation of wealth in the hands of certain individuals and one of the criteria for monitoring the funds of agents was this method of confiscating funds. Materials and Methods: The confiscation of
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