Özet:

In 1839, the Imperial Edict of Gülhane was declared to erase the impacts of the administrative and financial crises following the Ottoman Regression period. In this sense, the taxation system of the state was changed and it was aimed to overcome the financial crisis. Temettüat (profits tax) registers started to be kept after the Imperial Edict of Gülhane are the records that keep the taxes on micro-scale of the socioeconomic status of the households in the region provides detailed information; real estate, land, zoological and profit in a single book record. The subject of the study consists of the income distribution and relative poverty in the light of the information in the dividend books of Kalkanlı District, Bâzirgân Karyesi and Ortaköy Karyesi of Anduğ District that were connected to Niğde Sanjak, Karaman Province. As a result of the calculations, Gini Coefficient was 0.3477 and relative poverty rate was 24% in these districts. In this context, taxation practices are found to be triggering income distribution inequality and yielding regressive consequences.

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