Abstract:

This study examines the basis of the collection of the swine tax, which was applied in the Ottoman public finance system, and the events experienced during the implementation of the tax through archives. Although it was forbidden for Muslims to feed, trade, and consume the swine, due to the fact that non-Muslims lived under Ottoman rule, a tax was levied on the swine fed and traded by non-Muslims. In addition to the swine tax, which is widely known in the literature, different taxes, such as resm-i bojik, were also imposed over the swine in the Ottoman public finance system. In terms of Ottoman history, the swine tax had a symbolic meaning in general. However, towards the end of the 19th century, due to the difficult economic conditions the Ottoman State faced, the swine tax was seen as a source of income in order to partially close the budget deficit.

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