نوع مقاله : پژوهشی
نویسندگان
1 دانشجوی دکتری رشته تاریخ و تمدن ملل اسلامی دانشگاه تهران، تهران، ایران
2 دانشیار دانشگاه تهران
چکیده
کلیدواژهها
عنوان مقاله [English]
نویسندگان [English]
Among the sources that were usually addressed less in historical studies, one educational texts that originally were written to guide officers and employees of the Court. The identification and use of these sources can be very helpful in economic and administrative reconstruction of history. Al-Murshed fī al-Ḥisāb written in Persian by Ḥasan ibn Alī Qāsānī (kāshānī) is one of the examples of educational texts on technique of Istīfāor court accounting in the Ilkhanid period. The present study introducing the historical value of the book, while examines its place in the tax system and the administration of Dīvān-i- Istīfā in the period of the non-Muslim Ilkhanid (654-694). The findings of the research show that in the new structure of the Iranian tax system, Māl, Tamghā and Ghebchor were the three main sources of tax revenues of the government. In addition to changes in the tax system, Dīvān-i- Istīfā also experienced changes in tax laws and the way of recording the calculations and business-offices bureau according to the new system.
کلیدواژهها [English]
)