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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2015. № 10. Part 1. P. 191-193. ISSN 1997-292X.
SCIENTIFIC AREA: Historical Sciences and Archeology
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KEY ASPECTS OF LAND TAXATION IN THE KHANATE OF KAZAN (THE MIDDLE OF THE XV - THE SECOND HALF OF THE XVI CENTURY)

Khismatullin Bulat Rinatovich
Sh. Marjani Institute of History of Tatarstan Academy of Sciences


Abstract. The article examines the foundations of land and fiscal policy in the Khanate of Kazan. On the basis of normative, ethnographical sources the paper describes the land and fiscal system of the state in comparison with the fiscal systems of other Genghisid states of the late Middle Ages. The author identifies that it was organized according to the principle of feudal hierarchy by the subordination of the lower links to the higher ones, which promoted the formation of feudal centralized management system in the Khanate of Kazan. The researcher analyzes the mechanism of taxation (tax rates were established by the generic signs - tamga) and its relation with the folk gatherings in the form of djiens.
Key words and phrases: Казанское ханство, Золотая Орда, Крымское ханство, Среднее Поволжье, ясак, калан, ушр, тамга, даругачи, сотник, десятник, Khanate of Kazan, The Golden Horde, Crimean Khanate, the Middle Volga region, yasak, sea otter, ushr, tamga, darughachi, sotnik, foreman.
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