نظام مالیاتی و سیاست‌های وام‌دهی در شاهنامه فردوسی
محورهای موضوعی : تکتونواستراتیگرافی
1 - دکتری زبان و ادبیات فارسی، پژوهش‌گر شاهنامه
کلید واژه: شاهنامۀ فردوسی, مالیات, اصلاحات مالیاتی, تخلفات مالیاتی, بخشودگی مالیاتی, وام‌دهی,
چکیده مقاله :
مالیات ها در شاهنامه به عنوان مهم ترین منابع درآمدی از شاخصه های اساسی در تأمین بودجه های نظامی، مخارج سپاهیان و سایر هزینه های دولت به شمار می آیند و ضامن حفظ و بقای ساختار امنیتی، سیاسی و اقتصادی کشورند. بهترین مشوق های مالیاتی در شاهنامه، تمرکز بر دریافت های اصولی و عادلانه مالیات ها از مردم است؛ از این روی، بخش مهمی از قوانین و سیاست های پیش گیرانه شاهان به ساختارهای مالیاتی و هم‌چنین تلاش آنان در جهت حذف یا کاهش موانع و چالش های فراروی اخذ مالیات (به ویژه بی عدالتی در دریافت‌های مالیاتی) مربوط می شود؛ با این وصف، چارچوب های نظام مالیاتی شاهنامه، در کنار سیاست های وام دهی که موجب ثبات اقتصادی، گردش مالی و پولی و توزیع عادلانه درآمدها می گردند اهمیتی دوچندان می یابند.در پژوهش حاضر، افزون بر نگاهی به سیاست گذاری های مالیاتی و نمودهای وام دهی در شاهنامه به بررسی جنبه های حقوقی، قانونی و جزایی ناشی از رسم دریافت مالیات پرداخته شده تا اهمیت هرچه بیش تر گزارش شاهنامه در زمینه اقتصاد و قوانین مالیاتی در دورۀ ساسانی و پیش از آن به اثبات رسد. نتایج پژوهش بیان‌گر آن است که جدای از معافیت ها و بخشودگی های مالیاتی (اسکندر، اردشیر، بهرام گور و پیروز یزدگرد)، گماردن بازرسان قضایی برای آگاهی از شرایط مناطق گرفتار فقر و بخشودگی خراج ایشان (اردشیر)، و اعطای وام (بهرام گور) که همگی پیش از قباد انجام می شوند، اصلاحات بنیادین مالیاتی و اقتصادی انوشیروان، پیرو اندیشه های پدر، افزون بر تلاش در جهت سازمان دهی مالیاتی از طریق مساحت کردن زمین ها، تعیین ترتیب زمانی معین در پرداخت ها، شاخص گذاری دقیق نرخ‌های مالیاتی، معافیت های مالیاتی، قسط بندی، فرصت دهی برای وصول مالیات های عقب‌افتاده، گماردن مأموران مخفی و اطلاعاتی، نظارت شخصی، ایجاد دفاتر دولتی و تدوین نسخه های دقیق و قانونی و نیز تعیین مجازات های بسیار شدید، گامی در جهت تحقق عدالت مالیاتی و شفافیت دقیق آن برای دولت محسوب می گردد که در نهایت، هم به سود مردم و هم شاه و کشور تمام می شود.
In Shahnameh tax is regarded as one of the most important income sources and is an essential index to provide military budgets, army and other governmental expenses. Also it guarantees the viability and security of the economic and political system in the country. The best motivation for tax payments in Shahnameh is its concentration on receiving fair systematic taxes from the people, therefore significant part of preventive measures taken by the kings, as well as laws and policies were all related to tax structures and their attempt either to reduce or eliminate obstacles and challenges facing tax payment such as injustice done upon receiving tax. Nevertheless tax system framework in Shahnameh alongside loan policies which bring economic stability, financial and monetary turnover, and fair income distribution, gain utmost importance. Apart from taking a glance at tax policies and presenting loan examples in Shahnameh this article is also concerned with the study of juridical, legal, and criminal aspects in connection with tax payments to prove the importance of Shahnameh’s report concerning economics and tax laws in the Sassanid period and the time before it. The results obtained determine that apart from tax exemptions and reliefs assigned by Eskandar, Ardeshir, Bahram Gur, and Yazdgerd appointing judicial inspectors to inquire about the circumstances under which poverty stricken people lived and to exempt them from paying taxes as was the case under the reign of Ardeshir; giving out loans in Bahram Gur’s time were steps taken before the time of Qobad. Fundamental tax and economic reform done by Anoshirvan who followed the example of his father was not only the attempt to devise a tax system via calculating the area of the properties, determine regular time intervals for tax payments, provide exact indexes for tax rates, tax exemptions, pay taxes in installments, allow time for unpaid taxes, hire secret service agents, allow personal supervision, establish governmental offices, and formulate exact legal instructions, and also to consider stiff penalties for tax evaders, but also they were all measures taken to realize justice in terms of tax payments since clear tax laws enforced by the government would be beneficial to citizens, the king and the country alike.
- ابن بلخی. (1385). فارس‌نامه، تصحیح و تحشیه: گای لیسترانج و رینولد آلن نیکلسون، تهران: انتشارات اساطیر.
_||_
- Ibn Balkhi. (2007). Ed. Guy Listrange and Reynold Alan Nicholson, Tehran: Asatir. [In Persian]
- Ibn Hawqal, Abi Al-Qasim. (1939). Sourat alarz. 2nd Leiden: Braille. [In Persian]
- Ibn Hawqal, Abi Al-Qasim. (1988). Travelogue of Ibn Hawql; Iran in the sourat alarz. Jafar Shaar. 2nd ed. Tehran: Amirkabir. [In Persian]
- Ibn Qutaybah Dinuri, Abdullah Ibn Muslim. (1406 AH). Ayoun al-Akhbar. Vol.1. Cairo: Egypt Library. [In Persian]
- Ibn Atheer, Ezzeddin .(2005). Complete History. trans. Seyed Mohammad Hassan Rouhani.Vol.1-2. 3rdTehran: Asatir.[In Persian]
- Isfahani, Hamza Ibn Hassan. (1968). History of Prophets and Kings. Trans. Jafar Shaar. Tehran: Bonyade Farhang Iran. [In Persian]
- Altheim, Franz-Steele, Ruth. (2004). History of the Sassanid government. trans. Houshang Sadeghi. Tehran: Elmi Farhangi. [In Persian]
- Amiri Kale juii. Hajar. (2013). Investigation of the Economic Issues in Ferdowsi’s Shahnameh, (Master Thesis), Supervisor: Issa Najafi, Consultant: Elias Nouraei, Faculty of Literature and Humanities, Razi University. [In Persian]
- Badamchi, Hossein, Gholami, Maryam. (2013). "Another look at the tax reforms of the Sassanids in the period of Khosrow Anoshirvan". Quarterly Journal of Moscow, Year 8th. 26. 72-49. [In Persian]
- Balami, Abu Ali Muhammad. (1975). Tarikh Balami. Malek al-Sho'arai Bahar, Vol. 2 Tehran: Zavar. [In Persian]
- Biruni, Abu Rihan (2008). Athar Al- Bagye. Akbar Dana Seresht. Tehran: Ibn Sina . [In Persian]
- Pygoluskaya, Nina. (1994). Cities of Iran during the Parthian and Sassanid eras, trans. Enayatullah Reza. 2nd ed. Tehran: .Elmi Farhangi. [In Persian]
- Pyguluskaya .Nina. (2016). Iran and Byzantium in the 6th and 7th centuries AD, trans. Kambiz Mirbaha. 2nd ed. Tehran: Ghoghnoos. [In Persian]
- Kasra Anushirvan's signatures. (2009). by Mohammad Jalaluddin Tabatabai Zavari. trans. Haj Hossein Nakhjavani. Tehran: Shafiee. [In Persian]
- Tha'alabi Nishapuri. Abd al-Malik bin Muhammad bin Ismail. (1990). History of Tha'alabi. Preface by Mojtaba Minavi. Mohammad Fazaeli, Tehran: Noghreh. [In Persian]
- Al-Jahez, Abu Othman Omar bin Bahr. (1965). trans. Mohammad Ali Khalili. Tehran: Ibn Sina Library. [In Persian]
- Jahshiari, Abu Abdullah Muhammad Ibn Abdus. (1965). Alvozara and koottab. Mustafa Al-Saqqa, Ibrahim Al-Abyari and Abdul Hafiz Shalabi. Trans. Abolfazl Tabatabai. Tehran: Taban. [In Persian]
- Abu Abdullah Muhammad Ibn Abdus. (1430 AH). Ministers and Books. Beirut: Dar al-Fikr al-Hadith. [In Persian]
- khaleghi Motlagh, Jalal. (2013). Shahnameh Notes. Vol. 10. 2nd Tehran: The Great Islamic Encyclopedia Center. [In Persian]
- Khwaja Nizam al-Mulk Tusi, Hassan Ibn Ali. (2020). Sir al-Muluk (Siyasatnameh), Ed. Mahmoud Abedi. Tehran: Academy of Persian Language and Literature in collaboration with Sokhan. [In Persian]
- Kharazmi, Abu Abdullah Muhammad ibn Ahmad ibn Yusuf. (1984). Translation of Mafatih al Ulum. Hossein Khadivjam. 2nd ed. Tehran: Elmi Farhangi. [In Persian]
- Darab Hormozdiar. (1922). Narrations of Darab Hormozdiar. Vols. I and II, Bombai. [In Persian]
- Diakonov, M.M. (1968). History of Ancient Iran. Rouhi Arbab. Tehran: Bongahe Tarjomeh va Nashre Ketab. [In Persian]
- Abu Hanifa AhmadI bn Davud. (1986). Akhbar al-Tawwal. trans. Mahmoud Mahdavi Damghani. Tehran: Ney. [In Persian]
- Narrative of Azarfarnbagh Farrokhzadan. (2006). Ed. and trans. Hassan Rezaei Baghbidi, Tehran: The Great Islamic Encyclopedia Center. [In Persian]
- Muhammad Ibn Jarir. (1984). Tarikh Tabari. Vol. 2. 2nd ed. Tehran: Asatir. [In Persian]
- Ameri Neyshabouri, Mohammad Ibn Yusuf. (1958). Happiness and Happiness in Human Life. by Mujtaba Minovi. Germany: Wiesbaden. [In Persian]
- Arab, Hassan Ali-Sadeghi, Hussein. (2013). "Estimation of tax revenues in the Sassanid government". Journal of History.Year 8. No.32. 110-89. [In Persian]
- The Time of Ardeshir. (1970). Ehsan Abbas, Mohammad Ali Imam Shoushtari, Tehran: Anjoman Aasare Melli. [In Persian]
- Ghafouri, Farzin (1907). Assessing the historical sources of Shahnameh in the reign of Khosrovanoshirvan. Tehran: Markaz Pajouheshi Mirase Maktoub. [In Persian]
- Fry, Richard Nelson. (1377). The Heritage of Persia. Massoud Rajabunia, 5th ed. Tehran: Elmi Farhangi. [In Persian]
- Ferdowsi, Hakim Abolghasem. (2008). Shahnameh of Ferdowsi. Fereydoun Junidi. Vol. 1. Tehran: Balkh. [In Persian]
- Ferdowsi, Hakim Abolghasem. (2016). Shahnameh of Ferdowsi. Annotated Ed. Mehri Behfar. First book. 2nd ed. Tehran Nashr-e No. [In Persian]
- Ferdowsi, Hakim Abolghasem. (2016). Shahnameh. by Azizullah Jovini. Vol. 1. 5th Tehran: University of Tehran. [In Persian]
- Ferdowsi, Hakim Abolghasem. (2020). Shahnameh. Ed. Jalal Khaleghi Motlagh, 4 Vols. Tehran: Sokhan. [In Persian]
- Qomi, Hassan Ibn Muhammad Ibn Hassan. (1361). History of Qom. Hassan Ibn Ali Ibn Hassan Ibn Abdul Malik Qomi. Ed. Seyed Jalaluddin Tehrani. Tehran: Toos. [In Persian]
- The Third Book of Dinkard. (2006). Second book, transliteration, notes and trans. Fereydoun Fazilat. Tehran: Mehraein. [In Persian]
- The Eighth Book of Dinkard. (2019). Transliteration, trans. and notes by Mohsen Nazari Farsan. Tehran: [In Persian]
- Arthur. (2007). Iran during the Sassanids. trans. Rashid Yasemi. 5th ed. Tehran: Sedaye Moaser. [In Persian]
- Kulsnikov, A. E. (1979). Iran on the verge of the Arab Invasion. N. Pigolfskaya. Trans. M.R. Yahyaei Tehran: Agah. [In Persian]
- Gardizi, Abu Saeed Abdul Hai Ibn Zahak Ibn Mahmoud. (1985). Zayn al-Akhbar. and Ed. Abdul Hai Habibi. Tehran: Armaghan
- Lukonin, W.G. (1972). Sassanid Persian Civilization. Trans. Enayatullah Reza. Tehran: Bongahe Tarjomeh and Nashre Ketab. [In Persian]
- Madian Hezar Dadsetan (a thousand legal votes). (2013). by Farrokh Mard Bahraman. Saeed Eryan. Tehran: Elmi. [In Persian]
- Mohammad Ibn Mansour (known as Fakhr Modbar). (1968). Etiquettes of War and Courage. Ed. Ahmad Soheili Khansari.. Tehran: Iqbal. [In Persian]
- Mojmal Al-Tavarikh V al- Qesas. (1940). Ed. Malek al Shoaraye Bahar. Tehran: Khavar. [In Persian]
- Masoudi, Ali Ibn Al-Hussein (2004). (1389). Al-Tanbih wal-Ashraf. trans. Abolghasem Payende. 4th Tehran: Elmi Farhangi. [In Persian]
- Masoudi, Ali Ibn Al-Hussein (2004). Moravej Al-zahab. Trans. Abolghasem Vol.1. Ch. 7. Tehran: Elmi Farhangi.[In Persian]
- Muskouyeh Razi, Abu Ali. (2011). Tajareb Al- Omam. Trans and annotated Ed. Abolghasem Emami. Vol. I. Tehran: Soroush. [In Persian]
- Mansoori, Yadollah. (2017). Legal Dictionary of the Pahlavi Language (Middle Persian) based on the Pahlavi text of Madian Hezar Dadsetan and other Pahlavi texts. Tehran: Avaye [In Persian]
- Mirzaei, Ali Asghar. (2016). The Study of the Sassanid tax system and Financial Reforms Devised by Khosrovanoshirvan. Quarterly Journal of Historical Research. 51. New Series. Year. 7. No. 2. 124-109. [In Persian]
- Noiri, Shahabuddin Ahmad (1989). Nahayat Al- arb fi fonun al Adab trans. Mahmoud Mahdavi Damghani, Vol. 10. Tehran: Amirkabir[In Persian].
- Yarshater, Ehsan et al. (1999). History of Iran; From the Seleucids to the collapse of the Sassanids. Vol. 3. Part 2. Hassan Anousheh. Tehran: Amirkabir. [In Persian]
- Yaqubi, Ahmad Ibn Ishaq (2004). History of Yaghoubi. Mohammad Ayati, Vol. 1. 10th ed. Tehran: Elmi Farhangi. [In Persian]
- Perikhanian, Anahit, 1980, the Book of Thousand Judgements :A sasanain Law- Book, TransLated from Russian by Nina Garsoïan , Costa Mesa, Mazda
- Rubin, Zeev, (1995) The Reform of Khusro Anushirwan, in The Byzantine and Early Islamic Near East. III: States, Resources and Armies, Ed by A. Cameron, Princeton.