Mezopotamya’da Tarımsal Üretiminin Devamlılığının Sağlanması İçin Krallığın Finanse Edilmesi: Vergilendirme

İnsanoğlunun yerleşik yaşama geçmesinin akabinde insanlık tarihinde yaşanan en büyük gelişme yazını icadı ile olmuş ve tarihi dönemler başlamıştır. Tarımsal üretimin başlaması sonucunda kurulan köy toplulukları zaman içerisinde büyüyerek kent boyutundaki toplumsal yaşam alanlarına dönüşmüştür. Kentlerin kuruldukları coğrafyaların sağladığı imkanlar dahilinde nüfus artmış ve karmaşık toplumsal ilişkilere dayalı bir sosyal yapı meydana gelmiştir. Bu sosyal yapının içerisinde farklı meslek grupları, uzmanlaşma ve toplumsal sınıflaşmalar ortaya çıkmıştır. Mezopotamya’da Fırat ve Dicle Nehirlerinin suladığı büyük düzlük araziler, kentlerin ve daha sonrasında da krallıkların kurulduğu bölgeler haline gelmiştir. Bu krallıkların sınırları içerisinde yaşayan insanlar, krala olan bağlılıklarına göre değer görmüş ve yaşamlarını da bu bağlılığın karşılığını alarak sürdürebilmişlerdir. Bu ilişki bütününde, yönetilenler tarım ve hayvan yetiştiriciliğinden elde ettiklerinin bir kısmını krallığa öderken krallar da askeri gücünü ve siyasi otoritesini tarımsal üretimin devamlılığı için kullanmışlardır. Bu çalışma, Mezopotamya’da ortaya çıkan ilk kent krallıklarından Pers istilasına kadar uzanan süreci kapsamaktadır. Ayrıca bu çalışma Fırat ve Dicle nehirlerinin tarımsal üretimin şekillenmesindeki etkisi ile yetişen ürünlerin, krallıklar tarafından vergi yoluyla nasıl ve niçin alındığına dair açıklamalar yapmayı amaçlamıştır.
Anahtar Kelimeler:

Vergilendirme, Bala, Gun-Mada, Miksu.

Financing the Kingdom for the Sustainability of Agricultural Production in Mesopotamia: Taxation

Following the transition of mankind to settled life, the greatest development in human history was with the invention of writing and historical periods began. The village communities established as a result of the start of agricultural production have grown over time and turned into urban social living spaces. Within the opportunities provided by the geographies where cities were established, the population increased and a social structure based on complex social relations was formed. Within this social structure, different occupational groups, specialization and social classifications have emerged. In Mesopotamia, the large plain lands irrigated by the Euphrates and Tigris Rivers became the regions where cities and then kingdoms were founded. The people living within the borders of these kingdoms were valued according to their loyalty to the king and were able to live their lives by receiving the rewards of this devotion. In this whole relationship, the ruled pay to the kingdom a part of what they get from agriculture and animal husbandry, while the king while the kings used their military power and political authority for the continuity of agricultural production. This study includes the process from the first urban kingdoms to the Persian invasion in Mesopotamia. In addition, this study, it is aimed to make explanations about how and why the products grown by the kingdoms were taken by the kingdoms with the effect of the Euphrates and Tigris rivers on the shaping of agricultural production.

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