{"id":15135,"date":"2023-08-27T06:00:00","date_gmt":"2023-08-27T03:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=15135"},"modified":"2023-08-27T00:03:18","modified_gmt":"2023-08-26T21:03:18","slug":"az%c9%99rbaycan-%c9%99razisind%c9%99-eradan-%c9%99vv%c9%99l-v%c9%99-sonra-vergil%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=15135","title":{"rendered":"Az\u0259rbaycan \u0259razisind\u0259 eradan \u0259vv\u0259l v\u0259 sonra vergil\u0259r"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Az\u0259rbaycan \u0259razisind\u0259 eradan \u0259vv\u0259l v\u0259 sonra vergil\u0259r<\/strong><\/p>\n\n\n\n<p>D\u00fcnyan\u0131n ba\u015fqa \u00f6lk\u0259l\u0259rind\u0259 oldu\u011fu kimi, Az\u0259rbaycanda da q\u0259dim d\u00f6vrl\u0259rd\u0259 d\u00f6vl\u0259t x\u0259zin\u0259si \u0259sas\u0259n m\u0259\u011flub edilmi\u015f h\u00f6kmdarlar\u0131n n\u0259zar\u0259t etdiyi \u0259razil\u0259rd\u0259 ya\u015fayan \u0259halinin varidat\u0131n\u0131n \u0259l\u0259 ke\u00e7irilm\u0259si hesab\u0131na doldurulurdu. Q\u0259sb edil\u0259n \u015f\u0259h\u0259r v\u0259 k\u0259ndl\u0259rd\u0259n q\u0259nim\u0259t v\u0259 bac al\u0131n\u0131rd\u0131. Tutulan \u0259razil\u0259ri \u00f6z\u00fcn\u00fcnk\u00fcl\u0259\u015fdir\u0259n d\u00f6vl\u0259t ba\u015f\u00e7\u0131lar\u0131 sonralar \u0259halid\u0259n yaln\u0131z m\u00fc\u0259yy\u0259n m\u0259qs\u0259dl\u0259 v\u0259sait toplay\u0131rd\u0131lar.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-1024x576.png\" alt=\"\" class=\"wp-image-15136\" width=\"457\" height=\"257\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-1024x576.png 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-300x169.png 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-768x432.png 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-1536x864.png 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1-360x203.png 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/08\/2-1.png 1920w\" sizes=\"(max-width: 457px) 100vw, 457px\" \/><\/figure><\/div>\n\n\n<p>\u015e\u0259h\u0259r \u0259traf\u0131nda qala divarlar\u0131n\u0131n ucald\u0131lmas\u0131, k\u00f6rp\u00fcl\u0259r sal\u0131nmas\u0131, m\u0259b\u0259dl\u0259rin tikilm\u0259si v\u0259 x\u00fcsusil\u0259 d\u0259 m\u00fcharib\u0259l\u0259r b\u00f6y\u00fck m\u0259bl\u0259\u011fd\u0259 pul t\u0259l\u0259b edirdi v\u0259 ona g\u00f6r\u0259 \u0259hali vergi verm\u0259y\u0259 m\u0259cbur edilirdi. Lakin vergitutma sistemsiz idi v\u0259 t\u0259sad\u00fcfi xarakter da\u015f\u0131y\u0131rd\u0131. Puldan &#8211; daha do\u011frusu, qiym\u0259tli da\u015flardan v\u0259 metallardan \u0259lav\u0259, \u0259halid\u0259n \u0259rzaq m\u0259hsullar\u0131 v\u0259 s\u00fcvaril\u0259r \u00fc\u00e7\u00fcn atlar da al\u0131n\u0131rd\u0131. Q\u0259dim Assuriya m\u0259nb\u0259l\u0259rind\u0259 Urmiyaboyu vilay\u0259tl\u0259rd\u0259n al\u0131nan bac sadalanark\u0259n at birinci g\u00f6st\u0259rilib. Eram\u0131zdan \u0259vv\u0259l II minilliyin ax\u0131r\u0131 &#8211; I minilliyin \u0259vv\u0259ll\u0259rind\u0259 b\u0259zi vilay\u0259tl\u0259rd\u0259n yaln\u0131z at al\u0131n\u0131rd\u0131. Assuriya h\u00f6kmdar\u0131 II Sarqonun kitab\u0259sind\u0259 Manna vilay\u0259ti Subi bar\u0259d\u0259 yaz\u0131l\u0131b:<\/p>\n\n\n\n<p>&#8220;Bu vilay\u0259td\u0259 ya\u015fayan adamlar\u0131n s\u00fcvari qo\u015fun \u00fc\u00e7\u00fcn ata t\u0259lim verm\u0259k s\u0259n\u0259tind\u0259 tay\u0131-b\u0259rab\u0259ri yoxdur. \u00d6z geni\u015f \u00f6lk\u0259sind\u0259 \u00f6z \u00e7ar alay\u0131 \u00fc\u00e7\u00fcn b\u0259sl\u0259nil\u0259n v\u0259 h\u0259r il bac kimi al\u0131nan day\u00e7alar\u0131 b\u00f6y\u00fcm\u0259yinc\u0259 minmirl\u0259r, g\u0259rdi\u015f etm\u0259yi, d\u00f6vr\u0259 vurma\u011f\u0131, d\u00f6nm\u0259yi, d\u00f6y\u00fc\u015f \u00fc\u00e7\u00fcn b\u00fct\u00fcn vacib olan v\u0259rdi\u015fl\u0259ri \u00f6yr\u0259tm\u0259yinc\u0259 bu day\u00e7alar\u0131 y\u0259h\u0259rl\u0259mirl\u0259r&#8221;.<\/p>\n\n\n\n<p>C\u0259nubi Az\u0259rbaycanda Subi vilay\u0259tinin Sanqibutu il\u0259 h\u0259ms\u0259rh\u0259d zonas\u0131nda U\u015fkaya il\u0259 Tarmak\u0131sa qalalar\u0131 aras\u0131nda Ania\u015ftaniya adlanan yerd\u0259 \u00e7oxlu at saxlan\u0131l\u0131rd\u0131. Assuriya \u00e7arlar\u0131n\u0131n qiym\u0259tli metallar\u0131 da z\u0259bt etm\u0259si v\u0259 bac almas\u0131 bar\u0259d\u0259 m\u0259lumatlar indiy\u0259 q\u0259d\u0259r qorunub saxlan\u0131l\u0131b. M\u0259s\u0259l\u0259n, kitab\u0259l\u0259rin birind\u0259 qeyd eidlir ki, h\u00f6kmdar III Salmanasar bac olaraq q\u0131z\u0131l-g\u00fcm\u00fc\u015f, mis v\u0259 qur\u011fu\u015fundan haz\u0131rlanan qab-qacaq al\u0131rm\u0131\u015f.<\/p>\n\n\n\n<p><strong>Az\u0259rbaycan \u0259razisind\u0259 bizim eran\u0131n ilk \u0259srl\u0259rind\u0259 vergil\u0259r<\/strong><\/p>\n\n\n\n<p>Eram\u0131z\u0131n ilk \u0259srl\u0259rind\u0259 Az\u0259rbaycan \u0259razisind\u0259 ya\u015fayan \u0259hali sinfi qurulu\u015funa g\u00f6r\u0259 d\u00f6rd z\u00fcmr\u0259y\u0259 b\u00f6l\u00fcn\u00fcrd\u00fc:<\/p>\n\n\n\n<p>&#8211; kahinl\u0259r,<br>&#8211; d\u00f6y\u00fc\u015f\u00e7\u00fcl\u0259r,<br>&#8211; katibl\u0259r,<br>&#8211; vergi \u00f6d\u0259y\u0259nl\u0259r.<\/p>\n\n\n\n<p>G\u00f6r\u00fcnd\u00fcy\u00fc kimi, ilk \u00fc\u00e7 z\u00fcmr\u0259y\u0259 aid olanlar vergi vermirdil\u0259r. H\u0259min d\u00f6vrd\u0259 Az\u0259rbaycan Sasanil\u0259r d\u00f6vl\u0259tinin t\u0259rkibind\u0259 idi. Sasani h\u00f6kmdar\u0131 I \u015eapura aid kitab\u0259d\u0259 bel\u0259 bir c\u00fcml\u0259 var: &#8220;M\u0259n b\u00fct\u00fcn bu \u00e7oxsayl\u0131 vilay\u0259tl\u0259rin \u0259halisini, sahibl\u0259rini v\u0259 hakiml\u0259rini biz\u0259 bac ver\u0259n\u0259 v\u0259 r\u0259iyy\u0259timiz\u0259 \u00e7evirdim&#8221;.<\/p>\n\n\n\n<p>\u018flb\u0259tt\u0259, \u00f6lk\u0259 \u0259halisi n\u0259 q\u0259d\u0259r \u00e7ox olsayd\u0131, vergi d\u0259 \u00e7ox y\u0131\u011f\u0131lard\u0131 v\u0259 h\u00f6kmdar\u0131n x\u0259zin\u0259si dolard\u0131. Q\u0259dim d\u00f6vl\u0259tl\u0259rin arams\u0131z m\u00fcharib\u0259l\u0259ri \u0259razi z\u0259bt etm\u0259k \u00fc\u00e7\u00fcn apar\u0131l\u0131rd\u0131 v\u0259 qalib m\u0259\u011flubu bac ver\u0259n\u0259 \u00e7evirdiyin\u0259 g\u00f6r\u0259 f\u0259xr edirdi.<\/p>\n\n\n\n<p>Sasanil\u0259r hakimiyy\u0259ti d\u00f6vr\u00fcnd\u0259 at\u0259\u015fp\u0259r\u0259stlik geni\u015f yay\u0131lm\u0131\u015fd\u0131. Q\u0259dim salnam\u0259l\u0259r\u0259 g\u00f6r\u0259, Sasani \u015fah\u0131 II Y\u0259zdig\u00fcrd Albaniyaya qo\u015fun \u00e7\u0259k\u0259rk\u0259n \u00f6z\u00fc il\u0259 300 kahin g\u0259tirmi\u015fdi. Onlar \u015fah\u0131n g\u00f6st\u0259ri\u015fi il\u0259 b\u00fct\u00fcn \u00f6lk\u0259ni g\u0259zir v\u0259 h\u0259r yerd\u0259 deyirdil\u0259r: &#8220;\u018fg\u0259r siz k\u00f6n\u00fcll\u00fc olaraq Z\u0259rd\u00fc\u015ft\u00fcn qanununu q\u0259bul ets\u0259niz, h\u0259diyy\u0259l\u0259r al\u0131b \u015f\u0259r\u0259f\u0259 nail olacaqs\u0131n\u0131z. \u00c7ar sizi vergil\u0259rd\u0259n azad ed\u0259c\u0259k&#8221;.<\/p>\n\n\n\n<p>Qafqaz Albaniyas\u0131nda uzun m\u00fcdd\u0259t Aquen m\u0259clisinin vergi qanunlar\u0131 q\u00fcvv\u0259d\u0259 olub. H\u0259min ill\u0259rd\u0259 Az\u0259rbaycanda ya\u015fayan \u0259halinin xeyli hiss\u0259si xristianl\u0131\u011f\u0131 q\u0259bul edib v\u0259 m\u00fch\u00fcm m\u0259s\u0259l\u0259l\u0259r kils\u0259 m\u0259clisl\u0259rind\u0259 m\u00fczakir\u0259 olunub. 488-ci ild\u0259 Alban h\u00f6kmdar\u0131 III Va\u00e7aqan t\u0259r\u0259find\u0259n Aquen adl\u0131 s\u0259rh\u0259d m\u0259nt\u0259q\u0259sind\u0259 \u00e7a\u011f\u0131r\u0131lan kils\u0259 m\u0259clisi 21 qanundan ibar\u0259t h\u00fcquq m\u0259c\u0259ll\u0259si q\u0259bul edib. Bu qanunlara g\u00f6r\u0259, feodallar, zad\u0259ganlar v\u0259 h\u00f6kmdar n\u0259slind\u0259n olan h\u0259r bir \u015f\u0259xs sa\u011fl\u0131\u011f\u0131nda vergi kimi bir y\u00fcy\u0259nli at v\u0259 \u0259lav\u0259 olaraq n\u0259 bacar\u0131rsa, onu verm\u0259liydi. Bu vergi &#8220;can pay\u0131&#8221; adlan\u0131rd\u0131. Kim sa\u011fl\u0131\u011f\u0131nda can pay\u0131n\u0131 \u00f6d\u0259mirdis\u0259, \u00f6l\u00fcm\u00fcnd\u0259n sonra onun ail\u0259sind\u0259n al\u0131n\u0131rd\u0131.<\/p>\n\n\n\n<p>Kils\u0259 ruhanil\u0259rin\u0259 veril\u0259n vergi o d\u00f6vr\u00fcn \u00f6l\u00e7\u00fc vahidl\u0259rin\u0259 g\u00f6r\u0259 a\u015fa\u011f\u0131dak\u0131 kimi n\u0259z\u0259rd\u0259 tutulmu\u015fdu:<\/p>\n\n\n\n<p>Varl\u0131 adamlar\u0131n h\u0259r biri 4 qriv bu\u011fda, 6 qriv arpa v\u0259 16 \u00f6l\u00e7\u00fc \u00e7ax\u0131r verirdi. Yoxsul 2 qriv bu\u011fda, 3 qriv arpa v\u0259 imkan\u0131 \u00e7atan q\u0259d\u0259r \u00e7ax\u0131r \u00f6d\u0259yirdi. \u018fkin yeri v\u0259 \u00fcz\u00fcml\u00fcy\u00fc olmayanlardan vergi al\u0131nm\u0131rd\u0131. Qoyunu olan bir qoyun, \u00fc\u00e7 \u00e7\u0259ng\u0259 yun, bir pendir, at\u0131 olan bir day\u00e7a, in\u0259yi olan bir buzov verirdi.<\/p>\n\n\n\n<p>Qaydalar\u0131n d\u0259qiq olmamas\u0131 o d\u00f6vr\u00fcn vergi qanunlar\u0131n\u0131n xarakterik x\u00fcsusiyy\u0259tidir. M\u0259s\u0259l\u0259n, &#8220;qoyunu olan bir qoyun verir&#8221; n\u0259 dem\u0259kdir? B\u0259lk\u0259 el\u0259 fa\u011f\u0131r\u0131n birc\u0259 qoyunu var idi? Yaxud arpa v\u0259 bu\u011fdan\u0131n qrivl\u0259, \u00e7ax\u0131r\u0131n hans\u0131sa \u00f6l\u00e7\u00fc il\u0259 \u00f6d\u0259nilm\u0259sini anlamaq olar, amma g\u00f6r\u0259s\u0259n bir pendir, yaxud bir \u00e7\u0259ng\u0259 yun n\u0259 q\u0259d\u0259r imi\u015f?<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>M\u0259nb\u0259:\u00a0<\/strong><em>Akif Musayev, Aslan Q\u0259hr\u0259manov. \u201cVergi m\u0259d\u0259niyy\u0259ti\u201d kitab\u0131<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Az\u0259rbaycan \u0259razisind\u0259 eradan \u0259vv\u0259l v\u0259 sonra vergil\u0259r D\u00fcnyan\u0131n ba\u015fqa \u00f6lk\u0259l\u0259rind\u0259 oldu\u011fu kimi, Az\u0259rbaycanda da q\u0259dim d\u00f6vrl\u0259rd\u0259 d\u00f6vl\u0259t x\u0259zin\u0259si \u0259sas\u0259n m\u0259\u011flub edilmi\u015f h\u00f6kmdarlar\u0131n n\u0259zar\u0259t etdiyi \u0259razil\u0259rd\u0259 ya\u015fayan \u0259halinin varidat\u0131n\u0131n \u0259l\u0259 ke\u00e7irilm\u0259si hesab\u0131na doldurulurdu. Q\u0259sb edil\u0259n \u015f\u0259h\u0259r&#8230;<\/p>\n","protected":false},"author":2,"featured_media":15136,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/15135"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15135"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/15135\/revisions"}],"predecessor-version":[{"id":15137,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/15135\/revisions\/15137"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/15136"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}