Basbakanlik Osmanli Arsivindeki avâriz ve nüzul defterlerinin temel basvuru kaynagi olarak kullanildigi bu çalisma Karaman Eyâleti örneginde 17. Yüzyil Osmanli Mâliyesi içinde önemli bir konum da olan avâriz vergilerinin toplanmasini Iltizam sisteminin isleyisi açisindan ele almaktadir. Iltizam sisteminin isleyis içerisinde Mültezimlerin ödemis olduklari toplam akçe mikdarlarindan hareketle ödemesi yapilan paralar ile ilgili, incelemeye alinan zaman dilimi çerçevesinde, bir sistemin gelistirilip gelistirilmedigi konusu degerlendirecek. Avâriz/nüzul defterleri üzerinde yapilan sistematik incelemeler neticesinde avâriz vergi sistemi içerisinde görülen iltizamlarin süresi ve mültezimlerin devlet içerisindeki baglantilari hakkinda degerlendirmelerde bulunulmaktadir

The tax-farming system was known and widely employed in both the east and west, down to the development of modern bureaucracy for the financing of pre-modern states. Tax-farming was not confined to collect avâriz levies only, but also used to collect certain other taxes or revenues in the empire. Looking at the entries in avârizhâne and nüzul register we are not in a position to give a clear-cut explanation of the workings of the iltizam system within the avâriz system in Karaman eyâleti. A more specific study of mukataa records in conjunction of avâriz and nüzul registers for Karaman eyâleti over the 17th cnetury may be the most fruitful approach for this purpose. Due to the nature of the sources used, therefore, we will explore certain aspects of iltizam within the boundries of avâriztax system. In this paper we will try to examine the advance payment pattern over the time span that the avâriz and nüzul registers permit us to do. This will aim to discover, the actual time duration, the kind of people involved within the taxfarming system and the collection of avâriz levies, and their possible links with state apparatus throughout the century