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THE ROLE OF ISLOMKHODJA REFORMS IN THE TAX SYSTEM OF
KHIVA KHANATE
Abdukhalilova A.E.
TSUOS PhD Student
+998911987868
https://doi.org/10.5281/zenodo.10967852
Annotation.
This article is devoted to the analysis of the tax program
imposed by Islamoja in the Khiva Khanate. The reform program adopted in 1910
was mainly focused on reforming the Khanate's tax system. The differentiated
land tax, implemented under Muhammad Rahim Khan II, provided for the
establishment of the solghut according to the amount of land, the abolition of tax
incentives, labor obligations - the procedure for remuneration of yof Kazu. There
were also plans to regulate the trade-industry tax - Zakat and duty tax.
Keywords.
Asfandiyorkhan, manifest, tax, Islamkhoja, tax program, Kazu,
qochu.
INTRODUCTION
For many years, in any period and in any country, the political situation by
default requires reform of the tax system.The main goal of tax reform is also to
achieve an acceptable balance between the stimulating and fiscal role of
taxes.Tax reform is certainly being carried out in the state in order to equalize
tax conditions, reduce the tax burden and simplify the tax system.At the same
time, the tax administration system should ensure a reduction in the level of tax
costs for both the state and taxpayers.
DISCUSSION
The Khanate of Khiva, which is an integral part of the history of
Uzbekistan, has also undergone a number of tax reforms carried out by
representatives of the Khukmran dynasty. One of them was implemented in
1806 by Muhammad Rahimkhan I (1806-1825) and provided for the
introduction of a solgut instead of a land tax. Under this tax system, owners paid
taxes in accordance with the category to which they belonged (alo, avsot, adno),
and not for the amount included in the top dressing
1
.
Although the reform of Muhammad Rahim Khan I improved the socio-
political life of the country for some time, by the beginning of the 20th century,
the Khanate of Khiva found itself in a whirlpool of economic problems. Due to
1
А.Абдухалилова XIX аср охири - XX асрнинг бошлари Хива хонлигида солиқ маъмурияти // Хоразм Маъмун
Академияси ахборотномаси 12/2021.– Б.221-224
SOLUTION OF SOCIAL PROBLEMS IN
MANAGEMENT AND ECONOMY
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Russia's colonial policy, the Gandamian Peace Treaty was concluded, which
stipulated that an equal half of the khanate would be transferred to the
discretion of the empire. This led to the creation of the Amudarya Department
and a reduction in the number of taxpayers. In addition, tax benefits for Russian
merchants and the entry of the Khanate of Khiva into the unified customs line of
the empire led to the economic rise of the Tanazuli state. The factors listed
above have determined the need for reforms in the tax sector throughout the
country.
THE MAIN PART
In 1910, the decree of Asfandiyarkhan was published, which provided for
the regulation of state revenues. The issue of reform was seen as an instruction
to citizens to calm down, live in prosperity, and solve social problems at the
expense of funds. The execution of these works was entrusted to the Islamkhoja
ibn Ibrokhimkhoja
2
.
The event dedicated to the reform program presented to the Khan of Khiva
by Prime Minister Islamkhoja was attended by A. Boltaev's contemporaries, the
memoirs of H.Madaminova contains accurate information. In particular, Hassan
Khan Madaminov“
Исломҳўжа мамлакат тариаққиётига қадим бўлиб,
Хоразм аҳолиси турмушини ўзгартирмак мақсади ила Хасан Муҳаммад бий
билан бирликда тоза қонун тузиб, 10 моддадан иборат дастурамал ишлаб
чиқорди”
3
.
In 1910, the Prime Minister of Khiva, Islamkhoja, proposed to Khan a plan
for reforms of the socio-economic life of the state. This direct management is
connected with the tax system and finances, and the program provides for the
formation of the state budget, the establishment of taxes in a certain order, the
termination of work duties, the elimination of their career abuses by assigning
officials a clearly defined salary, the opening of hospitals and schools,spending
funds from taxes on the development of the country.
The first chapter of the reform program was called "giving officials salary"
. It is known that officials such as Mehtar, Koshbegi, Devonbegi, due to their
Devonian origin, participated in the tax system of the Khanate of Khiva. They
were given a monthly salary, and a certain part of the taxes collected went to pay
for housing and coinage. They also received tax benefits. The reform introduces
a procedure for setting salaries in accordance with the position of an official.
2
Central Archive of Republic of Uzbekistan, fond I-125, opis’ 1, No 291
3
Central Archive of Republic of Uzbekistan, fond I-125, opis’ 1, No 609
SOLUTION OF SOCIAL PROBLEMS IN
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According to him, the highest officials of the state are paid from 5 thousand to 10
thousand. tillos per year, and for junior officials - from 1 to 2 thousand tillos
4
.
Also in the khanate, palace officials, who were considered large
landowners, criticized the need to revise tarkhan labels and some tax benefits
that exempt from all types of taxes, as well as the idea of abolishing privileges to
form a fair tax system.
Chapter 2 of the reform program concerned land ownership and taxes, and
instead of levying a categorical tax, the lie was levied depending on the yield of
arable land. The procedure for taxing fertile arable land in the amount of 9 coins
per tanobi hisob and in the amount of 7 coins per tanob of low-income land has
been established
5
.
The labor service in the agriculture of the Khiva Khanate was replaced by
the begar system. According to the new decree, forced labor was prohibited, and
a fee of 2 coins per day was introduced for a 12-day commitment to khazu, 1
person from every 10 Su lands to clean and repair irrigation networks from
turbulence
6
.
Prior to this event, which was held with the aim of restoring social justice,
Yof qazu was granted the status of maof for a fee and was relieved of work
duties for a year. According to X. Madaminov's quote, 16,000 khazuvchi’s were
employed annually in Pahlavon Yofi, maofilda for high-ranking officials, sipokhi
lands and a certain fee, and 5 000-6 000 qazuvchi’s were registered as bikazu,
the rest of the qazuvchi’s were also forced to go about their business.
Chapter 3 of the reform program dealt with the issue of tax deductions
levied on representatives of trade and industry. But the fact that zakat and
market fees under the reform program were obtained on the basis of Sharia by
officials at a council held in the Khan's Palace in 1911 at the request of
merchants, left unchanged.
Chapter 4 of the program is aimed at regulating various payments and fees
in the markets, and prescribes to receive moinat in large stores in 3 tillo, in
nettle - in 1 tillo. There will also be a tax deduction in the amount of half a penny
to three coins from each cattle brought to the markets for sale
7
.
Within the framework of the reform program promoted by Islamkhoja,
issues of road repair, construction of new modern bridges, land remeasuration
4
Historical museum Khiva № 36/87
5
А.Садуллаев, А.Сотлиқов, О.Абдуллаев., Сайид Исломхужа (Сиёсий, маданий-маърифий фаолияти) –
Т.2005
6
Central Archive of Republic of Uzbekistan, fond I-125, opis’ 1, No 609
7
М.Н.Ниязматов., Поиск консенсуса. Российско-хивинские геополитические отношения в XVI – начале ХХ в. –
СПб., 2010. C.496
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and reorganization of land irrigation procedures, regulation of waqf ownership,
and improvement of school activities were raised.
CONCLUSIONS
The analysis of the above sources shows that the economy of the Khiva
Khanate at the beginning of the 20th century remained in a difficult situation
and needed reforms. In this context, the program of Islamic reforms is important
for its time and is aimed at improving the life of society and gives its positive
result.
Firstly, as a result of reducing the type of tax in the country and increasing
the amount of tax levied on wealthy members of the nobility, together with the
income of the population, this led to an increase in revenues to the treasury of
the country.
Secondly, due to the introduction of a certain payment of a hack in
exchange for their labor, as well as the introduction of a procedure for their
release from it for a certain fee, instead of attracting the population to forced
labor, the principles of positive justice are improved among the population.
Thirdly, he built new-style schools, madrassas, in exchange for income from
taxes levied. In exchange for improving education and the educational system,
further training of Khiva youth abroad will be established.
Fourthly, thanks to the special funds and attention paid to the repair or
reconstruction of roads and bridges in the country, the work of merchants and
local residents arriving in the country is facilitated for a while. This in itself
contributed to the development of trade.
As a conclusion, we can say that the reforms carried out a century ago led to
certain positive changes in the life of the state and society. Today, the reforms
carried out with the aim of further improving the socio-economic life of the state
are appropriate and relevant.
References:
1 Central Archive of Republic of Uzbekistan, fond I-125, opis’ 1, No 609.
2. Central Archive of Republic of Uzbekistan, fond I-125, opis’ 1, No 291
3. Historical museum Khiva № 36/87
4.О.Қўшжонов, Н. Полвонов., Хоразмдаги ижтимоий-сиёсий ж араёнлар ва
ҳаракатлар (XIX аср иккинчи ярми - XX аср биринчи чораги) – Т. 2007 Б.137
5. А.Абдухалилова., XIX аср охири - XX асрнинг бошлари Хива хонлигида
солиқ маъмурияти // Хоразм Маъмун Академияси ахборотномаси
12/2021.Б.221-224
SOLUTION OF SOCIAL PROBLEMS IN
MANAGEMENT AND ECONOMY
International scientific-online conference
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6.М.Н.Ниязматов.,
Поиск
консенсуса.
Российско-хивинские
геополитические отношения в XVI – начале ХХ в. –СПб., 2010. C.496
7. А.Садуллаев, А.Сотлиқов, О.Абдуллаев., Сайид Исломхужа (Сиёсий,
маданий-маърифий фаолияти) – Т.2005
