{"id":16632,"date":"2023-10-08T05:00:00","date_gmt":"2023-10-08T02:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=16632"},"modified":"2023-10-09T11:25:07","modified_gmt":"2023-10-09T08:25:07","slug":"xviii-%c9%99srin-ii-yarisinda-az%c9%99rbaycan-xanliqlarinda-vergil%c9%99r","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=16632","title":{"rendered":"XVIII \u0259srin II yar\u0131s\u0131nda Az\u0259rbaycan xanl\u0131qlar\u0131nda vergil\u0259r"},"content":{"rendered":"\n

XVIII \u0259srin II yar\u0131s\u0131nda Az\u0259rbaycan xanl\u0131qlar\u0131nda vergil\u0259r<\/strong><\/p>\n\n\n\n

Nadir \u015fah\u0131n \u00f6l\u00fcm\u00fcnd\u0259n sonra Az\u0259rbaycan vilay\u0259tl\u0259ri bir-birinin ard\u0131nca m\u00fcst\u0259qillikl\u0259rini elan etdil\u0259r v\u0259 xanl\u0131qlar yarand\u0131. Az\u0259rbaycan iqtisad\u00e7\u0131s\u0131 M\u0259h\u0259mm\u0259dh\u0259s\u0259n b\u0259y V\u0259lili-Baharl\u0131 yaz\u0131rd\u0131:<\/p>\n\n\n

\n
\"\"<\/figure><\/div>\n\n\n

“Az\u0259rbaycan xanl\u0131qlar\u0131n\u0131n x\u0259rcl\u0259ri xanlar\u0131n t\u0259minat\u0131na, xanl\u0131q t\u0259r\u0259find\u0259n idar\u0259 edilm\u0259y\u0259, ordunun saxlanmas\u0131na, yollar \u00e7\u0259kilm\u0259sin\u0259 v\u0259 sair i\u015fl\u0259r\u0259 x\u0259rcl\u0259rd\u0259n ibar\u0259t idi. Bu x\u0259rcl\u0259rin \u00f6d\u0259nilm\u0259si \u00fc\u00e7\u00fcn natural vergil\u0259r, \u015f\u0259xsi m\u00fck\u0259ll\u0259fiyy\u0259tl\u0259r, iltizam madd\u0259l\u0259ri v\u0259 ba\u015fqa pul vergil\u0259ri vard\u0131”.<\/p>\n\n\n\n

Xanl\u0131qlar d\u00f6vr\u00fcnd\u0259 \u0259sas vergi \u00f6d\u0259yicil\u0259ri k\u0259ndlil\u0259r idil\u0259r. K\u0259ndlil\u0259rin \u0259ks\u0259r hiss\u0259sini r\u0259iyy\u0259t t\u0259\u015fkil edirdi. Onlar divan, m\u00fclk v\u0259 v\u0259qf torpaqlar\u0131nda ya\u015fay\u0131rd\u0131lar. K\u0259nd icmas\u0131n\u0131n ay\u0131rd\u0131\u011f\u0131 torpaqlar\u0131 bec\u0259r\u0259n bu k\u0259ndlil\u0259r m\u0259hsulun bir hiss\u0259sini feodala, yaxud d\u00f6vl\u0259t x\u0259zin\u0259sin\u0259 \u00f6d\u0259yirdil\u0259r.<\/p>\n\n\n\n

R\u0259ncb\u0259rin is\u0259 torpa\u011f\u0131 yox idi. O, xan\u0131n v\u0259 ya h\u0259r hans\u0131 feodal\u0131n m\u00fclk\u00fcnd\u0259 i\u015fl\u0259yir, c\u00fczi muzd al\u0131rd\u0131, yaxud da k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 il\u0259 m\u0259\u015f\u011ful olub m\u0259hsulun az hiss\u0259si (ad\u0259t\u0259n \u00fc\u00e7d\u0259 biri) il\u0259 kifay\u0259tl\u0259nm\u0259li idi. Elatlar maldarl\u0131qla m\u0259\u015f\u011ful olurdular. Onlar tayfa ba\u015f\u00e7\u0131lar\u0131ndan as\u0131l\u0131 idil\u0259r.<\/p>\n\n\n\n

Az\u0259rbaycan xanl\u0131qlar\u0131nda \u0259sas vergi “malc\u0259h\u0259t” (Nax\u00e7\u0131van v\u0259 \u015eirvan xanl\u0131qlar\u0131nda “b\u0259hr\u0259”) adlan\u0131rd\u0131. Bu verginin h\u0259cmi m\u0259hsulun v\u0259 ya g\u0259lirin onda biri il\u0259 \u00fc\u00e7d\u0259 biri aras\u0131nda d\u0259yi\u015firdi.<\/p>\n\n\n\n

Malc\u0259h\u0259t (v\u0259 ya b\u0259hr\u0259) vergisind\u0259n ba\u015fqa, \u0259halid\u0259n \u00e7\u00f6pba\u015f\u0131, ba\u011fba\u015f\u0131, toypulu, otaqx\u0259rci, di\u015fkir\u0259si, mirz\u0259yan\u0259, k\u0259l\u0259nt\u0259rlik, dar\u011fal\u0131q v\u0259 s. vergil\u0259r d\u0259 y\u0131\u011f\u0131l\u0131rd\u0131.<\/p>\n\n\n\n

Feodallar otlaqlardan istifad\u0259 m\u00fcqabilind\u0259 “\u00e7\u00f6pba\u015f\u0131” vergisi al\u0131rd\u0131lar. Ba\u011flardan y\u0131\u011f\u0131lan m\u0259hsulun onda biri natural \u015f\u0259kild\u0259 \u00f6d\u0259nilir v\u0259 “ba\u011fba\u015f\u0131” adlan\u0131rd\u0131.<\/p>\n\n\n\n

K\u0259ndlil\u0259r h\u0259r bir toy \u00fc\u00e7\u00fcn haqq \u00f6d\u0259yirdil\u0259r. Toy k\u0259ndlinin \u00f6z ail\u0259sind\u0259 olurdusa, onda o, b\u0259y\u0259 “toyx\u0259rci” verm\u0259liydi, b\u0259yin ail\u0259sind\u0259 olan toy \u00fc\u00e7\u00fcn is\u0259 k\u0259ndlid\u0259n “toypulu” t\u0259l\u0259b edilirdi. Bunlardan \u0259lav\u0259, “toypay\u0131” da vard\u0131, xan\u0131n ail\u0259 \u00fczvl\u0259rind\u0259n biri k\u0259nd\u0259 g\u0259l\u0259nd\u0259 onun x\u0259rcl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 olunurdu.<\/p>\n\n\n\n

H\u0259r bir k\u0259ndli h\u0259y\u0259tind\u0259n “otaqx\u0259rci” deyil\u0259n vergi d\u0259 y\u0131\u011f\u0131l\u0131rd\u0131.<\/p>\n\n\n\n

Qon\u015fu xanlarla dava etm\u0259k \u00fc\u00e7\u00fcn h\u0259r bir xan\u0131n \u00e7oxlu \u0259sg\u0259ri olurdu, \u0259sg\u0259rl\u0259ri is\u0259 r\u0259iyy\u0259t \u00f6z hesab\u0131na saxlamal\u0131yd\u0131. Bu m\u00fck\u0259ll\u0259fiyy\u0259t\u0259 “di\u015fkir\u0259si” deyirdil\u0259r. Atlar da ac qala bilm\u0259zdi. K\u0259ndlil\u0259r atlara da arpa verm\u0259liydil\u0259r. Bu vergi “atarpas\u0131” adlan\u0131rd\u0131. Xan\u0131n d\u0259ft\u0259rxana i\u015f\u00e7il\u0259ri, inzibati idar\u0259etm\u0259nin dig\u0259r qurumlar\u0131n\u0131n m\u0259murlar\u0131 yeyib-i\u00e7m\u0259li, m\u0259vacib almal\u0131yd\u0131lar. Bu x\u0259rcl\u0259ri \u00f6d\u0259m\u0259k \u00fc\u00e7\u00fcn “mirz\u0259yan\u0259”, “k\u0259l\u0259nt\u0259rlik” kimi vergil\u0259r \u00f6d\u0259nirdi. Bu h\u0259l\u0259 ham\u0131s\u0131 deyil. B\u0259s vergiy\u0131\u011fanlar \u00f6zl\u0259ri kimin hesab\u0131na ya\u015famal\u0131yd\u0131lar? \u018flb\u0259tt\u0259 ki, k\u0259ndlil\u0259rin, y\u0259ni vergi \u00f6d\u0259yicil\u0259rinin hesab\u0131na. Bunun \u00fc\u00e7\u00fcn ayr\u0131ca y\u0131\u011f\u0131lan “dar\u011fal\u0131q” adl\u0131 vergi k\u00f6m\u0259y\u0259 \u00e7at\u0131rd\u0131.<\/p>\n\n\n\n

B\u0259s “biyar”? \u018fvv\u0259lki \u0259srl\u0259rd\u0259n \u00fcz\u00fc b\u0259ri yaddan \u00e7\u0131xmayan m\u00fck\u0259ll\u0259fiyy\u0259t? \u018flb\u0259tt\u0259, “biyar” da qalm\u0131\u015fd\u0131 v\u0259 \u00fcst\u0259lik, \u0130randa t\u0259tbiq edil\u0259n “\u0259vr\u0259z” d\u0259. Xanl\u0131qlar d\u00f6vr\u00fcnd\u0259 “biyar” ild\u0259 3 g\u00fcnd\u0259n 6 g\u00fcn\u0259d\u0259k, “\u0259vr\u0259z” is\u0259 2 g\u00fcn olurdu. Biyar zaman\u0131 r\u0259iyy\u0259t t\u0259s\u0259rr\u00fcfatda cari i\u015fl\u0259r\u0259 (ot bi\u00e7m\u0259k, heyvan otarmaq v\u0259 s.) c\u0259lb olunurdusa, \u0259vr\u0259z zaman\u0131 k\u0259ndin b\u00fct\u00fcn \u0259halisi ya qala divar\u0131 h\u00f6r\u00fcr, ya k\u00f6rp\u00fc sal\u0131r, ya da feodal\u0131n t\u0259s\u0259rr\u00fcfat i\u015fl\u0259rind\u0259 birlikd\u0259 \u00e7al\u0131\u015fmal\u0131 olurdu.<\/p>\n\n\n\n

Qaraba\u011f xan\u0131 \u0130brahimx\u0259lil xan\u0131n (1726-1806) v\u0259ziri olmu\u015f Mirz\u0259 Camal\u0131n “Qaraba\u011f tarixi” \u0259s\u0259rind\u0259 vergil\u0259r bar\u0259d\u0259 d\u0259 yaz\u0131l\u0131b:<\/p>\n\n\n\n

“\u0130brahim xan\u0131n g\u0259liri mahallar\u0131n v\u0259 k\u0259ndl\u0259rin tax\u0131l v\u0259 ip\u0259yind\u0259n al\u0131nan malc\u0259h\u0259td\u0259n v\u0259 \u0259kin yerl\u0259rind\u0259 xana m\u0259xsus olan kotanlardan istifad\u0259 edilm\u0259si \u00fc\u00e7\u00fcn al\u0131nan vergid\u0259n ibar\u0259t idi. B\u00fct\u00fcn bu q\u0259d\u0259r tax\u0131l v\u0259 mal-qara qo\u015funa, saraya, h\u0259r\u0259mxanaya, n\u00f6k\u0259rl\u0259r\u0259, \u0259m\u0259l\u0259l\u0259r\u0259 v\u0259 qonaqlara s\u0259rf olunurdu. Bunlardan \u0259lav\u0259, xan\u0131n icar\u0259, pe\u015fk\u0259\u015f, Qaraba\u011f ixracat\u0131 v\u0259 sikk\u0259xanadan g\u0259liri olurdu v\u0259 ona Az\u0259rbaycan vilay\u0259tl\u0259rind\u0259n \u00e7oxlu pe\u015fk\u0259\u015f g\u0259tirirdil\u0259r.”<\/p>\n\n\n\n

Yaz\u0131\u00e7\u0131 Yusif V\u0259zir \u00c7\u0259m\u0259nz\u0259minlinin Qaraba\u011f xanl\u0131\u011f\u0131n\u0131n h\u0259min d\u00f6vr\u00fcn\u0259 h\u0259sr edilmi\u015f “\u0130ki od aras\u0131nda” adl\u0131 roman\u0131nda da vergil\u0259r, onlar\u0131n y\u0131\u011f\u0131lmas\u0131, vergid\u0259n azadolmalar v\u0259 s. bar\u0259d\u0259 kifay\u0259t q\u0259d\u0259r informasiya var. \u018fs\u0259rd\u0259n b\u0259zi par\u00e7alar\u0131 n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259k:<\/p>\n\n\n\n

“Ki\u015fil\u0259r il uzunu davada, kimi \u00f6lm\u00fc\u015f, kimi \u015fik\u0259st olmu\u015f, arvadlar a\u011f\u0131r i\u015fl\u0259rd\u0259, y\u00fczba\u015f\u0131 da qap\u0131n\u0131 k\u0259sib deyirdi:T\u00f6yc\u00fcn\u00fc ver!”<\/p>\n\n\n\n

“A\u011fan\u0131n g\u0259lm\u0259si y\u00fczba\u015f\u0131 \u00fc\u00e7\u00fcn bir b\u0259han\u0259 oldu: onun adamlar\u0131 h\u0259l\u0259 d\u0259 ev-ev g\u0259zib toypay\u0131 y\u0131\u011f\u0131rd\u0131lar. Orda-burda tutulan toyuqlar\u0131n qaqq\u0131lt\u0131s\u0131, k\u0259ndli arvadlar\u0131n qar\u011f\u0131\u015f\u0131 v\u0259 nifrini k\u0259ndl\u0259 bir olmu\u015fdu”.<\/p>\n\n\n\n

“Xan u\u011funub getdi. K\u0259l\u0259nt\u0259rin g\u00fclm\u0259kd\u0259n g\u00f6zl\u0259ri ya\u015fard\u0131. L\u0259tif\u0259l\u0259rin \u015firin yerind\u0259 pi\u015fxidm\u0259t m\u0259cm\u0259yid\u0259 alma, armud, nar, heyva v\u0259 \u0259zgil g\u0259tirib, qonaqlar\u0131n qaba\u011f\u0131na qoydu. Bunlar\u0131n ham\u0131s\u0131 ba\u011fba\u015f\u0131 olaraq k\u0259ndl\u0259rd\u0259n g\u00f6nd\u0259rilmi\u015fdi”.<\/p>\n\n\n\n

Dig\u0259r xanl\u0131qlarda da v\u0259ziyy\u0259t t\u0259xmin\u0259n buna ox\u015far idi.<\/p>\n\n\n\n

M\u0259nb\u0259: Akif Musayev, Aslan Q\u0259hr\u0259manov, \u201cVergi m\u0259d\u0259niyy\u0259ti\u201d kitab\u0131<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

XVIII \u0259srin II yar\u0131s\u0131nda Az\u0259rbaycan xanl\u0131qlar\u0131nda vergil\u0259r Nadir \u015fah\u0131n \u00f6l\u00fcm\u00fcnd\u0259n sonra Az\u0259rbaycan vilay\u0259tl\u0259ri bir-birinin ard\u0131nca m\u00fcst\u0259qillikl\u0259rini elan etdil\u0259r v\u0259 xanl\u0131qlar yarand\u0131. Az\u0259rbaycan iqtisad\u00e7\u0131s\u0131 M\u0259h\u0259mm\u0259dh\u0259s\u0259n b\u0259y V\u0259lili-Baharl\u0131 yaz\u0131rd\u0131: “Az\u0259rbaycan xanl\u0131qlar\u0131n\u0131n x\u0259rcl\u0259ri xanlar\u0131n t\u0259minat\u0131na, xanl\u0131q t\u0259r\u0259find\u0259n idar\u0259…<\/p>\n","protected":false},"author":2,"featured_media":16633,"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\/16632"}],"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=16632"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16632\/revisions"}],"predecessor-version":[{"id":16634,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/16632\/revisions\/16634"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/16633"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}