وضعیت نظام مالیاتی فارس در جنگ جهانی اول (1918- 1914م / 1337-1332ق)

با تشکیل سلسلۀ قاجار و ورود ایران به دایرۀ نظام بین الملل و تشکیل وزارتخانه‌های مختلف به پیروی از غرب، وزارت مالیه در کشور نقش مهمی یافت.  ایالت فارس از زمرۀ  مناطقی بود که با توجه به گستردگی و ظرفیت های چشمگیر عایداتی آن از  اهمیت زیادی  برای حیات اقتصادی قاجارها برخوردار بود. با  آغاز جنگ جهانی اول و درگیر شدن ایران در جنگ و بحران های منتج ازآن،شیوه های مالیات گیری و نحوه وصول آن در این ایالت، موضوع شایسته درنگی است که بررسی ابعاد و زوایای آن پژوهشی منسجم را طلب می نماید. از این رو این پژوهش با رویکردی توصیفی - تحلیلی و تکیه بر اسناد در پی پاسخ گویی به این سوًال ااست که  وضعیت نظام مالیاتی فارس در طی جنگ جهانی اول چگونه بوده است؟ یافته ها بیانگر آن است که  در فقدان قدرت دولت مرکزی در این ایالت، مدعیان قدرت، نه تنها از وصول مالیات به خزانۀ دولت مرکزی خودداری نمودند؛ بلکه با سلب امنیت و آرامش از مردم، درایجاد بحران های متعدد دیگر نیز دخیل شدند. این موضوع شکایت دول خارجی، از جمله انگلیسی ها را به علت اختلال در تجارتشان، به دنبال داشت؛ به‌طوری که آنان به‌ناچار شکایات خود را به دولت مرکزی ایران انعکاس دادند.

the status of the persian tax system in world war i(1914-1918)

with the establishment of the qajar dynasty and iran’s integration into the international arena and the formation of various ministries following the west, the ministry of finance assumed a crucial role in the country. the fars province was one of the regions that, given its vastness and significant revenue potential, was of great importance to the economic life of the qajars. with the onset of world war i and iran’s involvement in the war and the resulting crises, the methods of taxation and the way it was collected in this province became a topic worthy of discussion, and examining its dimensions and angles requires a coherent study. therefore, this study, with a descriptive-analytical approach and relying on documents, seeks to answer the question: what was the status of the tax system in fars during world war i? the findings indicate that in the absence of the power of the central government in this state, the claimants to power not only refused to collect taxes from the central government treasury; but also, by depriving the people of security and peace, they were involved in creating numerous other crises. this issue led to complaints from foreign governments, notably the british, due to disruptions in their trade. so that they inevitably reflected their complaints to the central government of iran. introductiontax is some part of the income or property of the people that is collected from all members of the society by a governmental body, by the law to administer the affairs of the society and the country. the ministry of finance gained an important role in the country upon the establishment of the qajar dynasty and iran’s integration into the international system, and the establishment of western-style ministries.the fars state was one of the states that was of great importance to the qajar dynasty due to its vastness and significant income. at the beginning of the 20th century, fars included four current provinces of fars, hormozgan, kohgiluyeh and boyer ahmad, and bushehr. even some parts of the present yazd and khuzestan were part of the fars territory. this vast area also included most of southern iran and had a special economic position. this geographical area also included almost all of iran’s coasts in the persian gulf, and trade routes ran from the persian gulf to tehran and other iranian cities from its various ports. in this way, iran was connected to the open sea and the most important colony in the world, india. with the outbreak of world war i and the resulting political, economic, and social crises and disorders, fars was also affected by these consequences in such a way that the central government’s supervision over the province was reduced. during this period, mokhber al-saltaneh ruled fars. the financial and economic developments of fars during his rule, as well as the method of collecting tax revenues, are matters of concern that have not been given much attention. understanding the financial system of fars during this period; in addition to the method of collecting financial revenues of fars, can explain and describe the impact of world war i on the way of administration of its representatives and those involved. what is noteworthy about the background of the research is that not much research has been conducted in the field of economic development, especially tax issues, except for a few research works by european researchers and domestic monographs (ganj shaygan - jamalzadeh) so far, the reason for which can be sought in the lack of sources and documentary evidence related to this category. therefore, with a descriptive-analytical approach and getting help from documents from this period, this research has focused on the state of the financial system of the fars state during world war i.conclusionthe findings of the research show that foreign governments entered iran with the outbreak of world war i and the violation of iran’s neutrality. during this critical period and in the absence of a strong central power in the various states of the country, while depriving the people of security and peace, centrifugal forces also refused to collect taxes from the central treasury. during the reign of mokhber al-saltaneh hedayat, who was a moderate politician and a culture-loving personality, on fars, he did his best to restore the security and peace that had long since disappeared from this state but the difficult national and international conditions that prevailed in iran at this time, the lack of support from local forces, and the sabotage of the british in the shiraz consulate, prevented him from restoring security and peace to fars as he should have, and even the taxes were not collected properly. while relying on abundant trade revenues, a favorable system of customs leasing and its revenues, and the creation of public welfare, which resulted in a proportionality of taxes to wages, western countries did not face obstacles to tax compliance in iran at this time. in general, a combination of factors and elements, such as the traditional tax system, insecurity of communication networks, tribal views and fundamental and inevitable conflict between tribes and sedentary peoples, the lack of efficient and effective customs and tax laws, the competition of the russian and british governments with the germans, along with the inefficiency and weakness of the central government, played a significant role in tax non-compliance during this period.