أثر الأوضاع العامة في تغير المساحات والضرائب لملكيات الأراضي في العراق وبلاد المشرق ( 170_193ه/ 786_ 808م)

Abstract

Tribal society in the Umayyad era gradually transformed into an interest in agriculture, taking care of the land and taking care of it, by reclaiming the lands and digging canals and canals, and expanded its dominance over the properties. Perhaps most of the owners resided in the cities, and their farms were managed by someone acting on their behalf, but some of them began to reside on The land and cultivated it himself, and some tribes began to settle in the countryside and undertake agriculture, especially since the beginning of the second century AH.

The tribe was averse to agriculture, as the outlook on trade was good and more acceptable, but trade has no role if it is not active on the external level. It seems that this trend appeared before the end of the Umayyad era, and that the Abbasids realized this and worked to support and encourage it until commercial activity became Among the most prominent aspects of economic activities in the Abbasid era, However, the owners of agricultural land property continued to suffer from the unfairness of the tax tax and the confiscation of their lands from time to time, without any real changes by the caliphs of the Abbasid state that were in their interest and provided for the preservation of their property and the reduction of the tax on them. Thus, agricultural problems and the subsequent taxes remained the focus of attention of the caliphs of the Abbasids. They tried hard to address the problems of the owners and remove the injustice and arbitrariness of the workers،          And the governors were on their behalf, so the problem of agricultural lands and unfair taxes against them was one of the Caliph’s priorities in addressing it, and addressing the difficulties and obstacles facing the farmers.

It appears from (The Book of Taxes by Abu Yusuf) that the problem here is a problem of practical application and misconduct of workers and tax collectors. The Abbasids tried to establish the Islamic foundations in taxes, but the Abbasids did not deviate from the stable foundations of taxes in the late Umayyad era, but rather kept them and tried to monitor collection, We can take an approximate picture of the reality of the tax collectors and their behavior through what was stated in the Book of Taxation by Abu Yusuf. Therefore, we will trace the steps that the Abbasid caliphs took to avoid these problems, and were they able to limit the change in areas and taxes of land ownerships?