Abstract: <\/strong> This study aims to determine and reveal the irregularities occurring during the tax collection in Diyarbakir province between 1742-1754. In the study, data was obtained by examining Financial (Ahkam) Books on Diyarbak\u0131r province. Other sources regarding this subject were used as well. According to the study findings; conveying a lawsuit file for beneficiaries (public) to top authorities and administration against law enforcement, implication of the laws and faced injustices was easily possible. Furthermore, it was found that the authorities had to execute the complaints under the principles of law, justice and morality. There were regular publications and edicts including encouragements and warnings on justice issue. By registering the tax system in detail; the process and transactions were carried out in a healthy manner in this direction. It was concluded that some tax collection implications like high tax demand by officials during the tax collection were also observed.<\/p>\n Keywords: <\/strong> Diyarbakir, Ahk\u00e2m registers, Taxation, Eighteenth century.<\/p>\n \u00d6z: <\/strong> Bu \u00e7al\u0131\u015fmada Diyarbak\u0131r vilayetinde 1742-1754 y\u0131llar\u0131 aras\u0131nda vergi tahsilat\u0131 s\u0131ras\u0131nda vuku bulan usuls\u00fczl\u00fcklerin tespit edilerek ortaya konulmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r. Ara\u015ft\u0131rmada Diyarbak\u0131r Ahk\u00e2m defterleri ile bu konudaki di\u011fer kaynaklardan istifade edilerek durum tespiti yap\u0131lm\u0131\u015ft\u0131r. \u00c7al\u0131\u015fmadan elde edilen bulgulara g\u00f6re Osmanl\u0131 Devlet anlay\u0131\u015f\u0131nda kanun riayeti, kanunlar\u0131n uygulan\u0131\u015f\u0131, halk\u0131n kar\u015f\u0131la\u015ft\u0131\u011f\u0131 haks\u0131zl\u0131klar\u0131 \u00fcst mercilere ve idareye kar\u015f\u0131 dava a\u00e7ma hakk\u0131 olan reayan\u0131n rahatl\u0131kla \u015fik\u00e2yetlerde bulunabildi\u011fi g\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Ayr\u0131ca yetkililerin ise \u015fik\u00e2yetleri kanun, adalet ve ahlak prensipleri ba\u011flam\u0131nda icra etme zorunda olduklar\u0131 ve bu konularda s\u0131k s\u0131k adaletnameler ve fermanlar yay\u0131mland\u0131\u011f\u0131 tespit edilmi\u015ftir. Vergi sistemini ayr\u0131nt\u0131l\u0131 bir \u015fekilde kay\u0131t alt\u0131na alarak bu do\u011frultuda i\u015f ve i\u015flemler sa\u011fl\u0131kl\u0131 bir \u015fekilde y\u00fcr\u00fct\u00fclmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Vergi tahsilat\u0131 s\u0131ras\u0131nda g\u00f6revlilerin fazla vergi alma yoluna gitmeleri gibi uygulamalara da rastlan\u0131ld\u0131\u011f\u0131 sonucuna ula\u015f\u0131lm\u0131\u015ft\u0131r.<\/p>\n Anahtar kelimeler: <\/strong> Diyarbak\u0131r, Ahk\u00e2m defterleri, Vergi, XVIII. y\u00fczy\u0131l.<\/p>\n1742-1754 Y\u0131llar\u0131nda Vergi Tahsilat\u0131ndaki Usuls\u00fczl\u00fcklere Dair Baz\u0131 Tespit, Te\u015fhis ve Tahliller: Diyarbak\u0131r Vilayeti \u00d6rne\u011fi<\/h1>\n
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