TAXATION SYSTEM DURING THE ERA OF AMIR TEMUR AND THE TIMURIDS

This article examines the formation, development, and role of the taxation system during the reign of Amir Temur and the Timurid dynasty based on historical sources and scholarly literature. The study analyzes major taxes such as kharaj (land tax), ushr (tithe), zakat (religious tax), customs duties, and tamgha (trade tax), as well as their significance in the formation of state finances. Furthermore, the article explores Amir Temur’s economic policy, the principles of justice applied in tax collection, and measures aimed at protecting the interests of the population. It also discusses the improvement of the taxation system during the Timurid period and its contribution to the development of trade, craftsmanship, and agriculture. Based on historical sources, the study demonstrates that the taxation system was one of the key factors ensuring the economic strength, political stability, and centralized administration of the state.