نوع مقاله : علمی-پژوهشی

نویسندگان

• سید مصطفی حسینی ¹
• محمد علی کاظم بیکی ²

¹ دانش آموخته دکتری رشته تاریخ و تمدن ملل اسلامی، دانشگاه تهران، تهران، ایران.

² .دانشیار، گروه تاریخ و تمدن ملل اسلامی، دانشگاه تهران، تهران، ایران.

چکیده

ناصرالدین شاه قاجار (حک:1264-1313 ق) در حالی بر تخت سلطنت نشست که اوضاع کشور از لحاظ سیاسی، اقتصادی و مالی بسیار مغشوش و بحرانی بود. از این رو، در بدو ورود به تهران میرزا تقی خان، امیر نظام/ امیر کبیر را به منصب صدارت گمارد. امیرکبیر برای بهبودی اوضاع اقتصادی و ساماندهی امور مالی کشور به اصلاحات گسترده-ای مبادرت ورزید که به تصریح منابع و نیز پژوهشهای جدید، با موفقیت همراه شد. ولی آثار مذکور به سبب عدم دسترسی به آمار و ارقام رسمی، نتوانسته اند به گونه ای دقیق و مستند سیاست مالی امیر کبیر را تشریح نمایند. سؤال اصلی پژوهش حاضر چگونگی سیاست مالی امیر برای بهبود اوضاع خزانه مرکزی و میزان موفقیت آنها است. بدین منظور با روش توصیفی-تحلیلی همراه با تحلیل آمار مستخرجه از اسناد مالی دیوانی می کوشد که تأثیر برنامههای اصلاحی و سیاستهای مالی امیر را بر جمع و خرج کشور معلوم نماید. یافته های پژوهش حاضر نشان میدهد که امیر با بکارگیری راهکار و تدابیر مختلف، ضمن تقلیل هزینههای غیرضروری و نا متعارف و افزایش درآمدهای مالیاتی، علاوه بر ایجاد توزان بین دخل و خرج، موفق شد مبالغی به ذخیره خزانه بیافزاید. دیگر آنکه هزینههای دولت با برقرار نظام جدید سربازی و افزایش تعداد نیروهای نظامی بیش از سال 1255 ق شد. همچنین برای جبران کسری یا نقصان مالیات ارضی، وجوه حاصل از درآمد گمرکات از ابوابجمعی حکام ولایات خارج گردید و زیر نظر مستقیم دولت درآمد.

کلیدواژه‌ها

• امیر کبیر
• اصلاحات مالی
• درآمد و هزینه دولت
• قاجار

Extended Abstract:

 Finance and financial situation of the Iranian government during the Prime Minister of Amirkabir

(1268-1264 AH / 1848-1851 AD)

 Nasser al-Din Shah Qajar (d. 1264-1313 AH) ascended the throne while the situation in the country was very confused and politically, economically and financially. Therefore, upon his arrival in Tehran, Mirza Taghi Khan appointed Amir Nezam / Amir Kabir as his Prime Minister. Amir Kabir undertook extensive reforms to improve the economic situation and the organization of the country's finances, which, according to new sources as well as new research, were successful. However, due to the lack of access to official statistics, these works have not been able to accurately and documentively explain the financial policy of Amir Kabir. The main question of the present study is how Amir's fiscal policy to improve the situation of the central treasury and their success rate. For this purpose, with a descriptive-analytical method along with statistical analysis based on court financial documents to the line siyaq, which contain accurate and detailed information and data of the country's financial situation, tries to influence the reform programs and fiscal policies of Amir on Determine the sum and expenditure of the country.

Amir Kabir took the Prime Minister while in 1264 AH, in addition to the turbulent and inflamed political situation of the country, the economic and financial situation was also acute and critical. one million toman of income and expenditure deficit, deferred and uncollected tax, empty and indebted treasury, unpaid salaries and mavājeb, prevalence of corruption and bribery among mostoufiyān, financial disorder and indiscipline of the tax system and non-accountability, devaluation of money and disruption The trade balance to the detriment of Iran had led to the bankruptcy of the government. Under these circumstances, the Amir first suppressed all the rebels and insurgents. With the restoration of the sovereignty of the central government and the establishment of security and tranquility in the country, in addition to receiving tax arrears from the rulers and the tribal chiefs, the ground was prepared for financial reforms and improvement of the financial and economic situation. Reducing expenses and increasing income was the basis of Amir Kabir's fiscal policy. He successfully implemented his plans to reduce additional and unusual expenses to compensate for the revenue and expenditure deficit. In this regard, he reduced or stopped the rights of the king and his extravagances, his wages and expenses, the mavājeb and Moqarrari of princes and members of the royal family, government officials, khans, servants and court servants, as well as the exorbitant and unconventional expenses of the royal Boyutât. He also paid the heavy debt of the treasury for the deferred bonds and remittances after their review and verification by the Mostofians. The statistics of the booklet of the sum and expenditure of the forbidden countries of Tanguzeil 1267 AH, the last year of Amir Kabir's Prime Minister, show the success of Amir's fiscal policies in the field of preventing excessive expenses and reducing the country's expenditures. In 1267 AH, out of the total expenditures of the country, 12% was spent on provincial expenditures, which is two percent less than in 1258 AH. In terms of reducing the unusual consumption and costs of Boyutât, Amir, despite much opposition to the deduction and discontinuation of Boyutât offices, was able to successfully reduce Boyutât consumption. For example, expenses the kitchen royal was reduced from 42 thousand tomans and 944 khvar at the end of the reign of Mohammad Shah to 15932 tomans and 533 khvar in (1265-1266 AH). He also reduced about one-third of the mavājeb and Moqarrari of princes and members of the royal family by cutting off teyul or lay down rosum. As a result of this measure, their Moqarrari and mavājeb in 1267 AH were only 8% of total expenditures. mavājeb and Mostamarri of trustees and the literati with 2%, Khans and Qajar gentlemen with 3% and laborers, scholars and engineers, etc. with 4% of the total cost compared to 1258 AH shows a significant decrease. However, with the implementation of the new system of conscription, "Benicheh Sarbaz", the launch of about 22 new regiments and the increase of salaries, procurement, purchase of equipment and construction of weapons factories, military expenditures increased from 48% in 1258 AH to 68% of total expenditures. It is worth mentioning that military expenditures without taking into account the cost of procurement had increased from 1580000 Tomans in 1266 AH to 1626385 Tomans and 206191 Tomans of grain, 18051 Tomans of straw and 623 pieces of paddy in 1267 AH.

New tax audits and assessments in the provinces, revision of net income and revenue based on yield, seizure of Teyul of some Teyuldaran, return of unusual discounts and adding tafavot al-'amal, increase supervision and control of customs contractors and collecting the difference  sum tax and debt, Reforming the coinage, making reforms in the tax system and enacting new laws along with expanding the powers of the Mostofians, preventing corruption and taking bribes, and finally agricultural prosperity with irrigation and dam construction projects and the promotion of new products, as well as the construction of new factories and industries. Support for domestic industries was one of the measures taken by Amir to increase government revenue and improve the country's financial situation.

The available statistics show the success of Amir's fiscal policy in increasing government revenues. The total income of the country in the last year of Mirzataghi Khan's Prime Minister, according to the booklet of the total revenue and expenditures of the Guarded Domains of Tanguzeel, was 1267 AH, 3562177 Tomans in cash and non-cash, which shows a 2% growth compared to 1258 AH. Explain that the difference of 120 thousand Tomans of cash tax compared to 1258 AH is while the amount of non-cash taxes, grain, paddy and silk has decreased by 13 thousand khwar, 5,000 khwar and 55 man, respectively. It should be noted that part of the increase in cash taxes was obtained from customs funds, which was increased after the reform of the customs system and the intensification of government control and supervision. For example, the government revenue from the customs of Azerbaijan in Takhaqui-eil (1265-1266 AH) amounted to 23472 Tomans due to the difference in total revenue.

The cash and non-cash tax revenues of the Iraqi province of Ajam continued to have the highest tax revenue for the government, with an increase of about 8% compared to 1258 AH. The amount of tax revenues of the state of Azerbaijan after a decrease of about 7% compared to 1258 AH / 1842 AD, in the second year of the reign of Nasser al-Din, following the measures of the central government to ensure trade routes and increase customs tariffs (8% equivalent to 10,000 Tomans), although Another upward trend took place and with the return of unnecessary discounts and loans, in 1267 AH, it was almost equal to 1258 AH, but due to financial and human losses, the two-year outbreak of cholera remained at 60,000 Tomans. Fars tax revenues due to the continuous turmoil of two years and the inability and corruption of the Diwanis and Mostofians, reduced the Persian tax in 1266 AH, which in 1267 AH after the abstraction of a number of blocks and the reduction and abolition of taxes due to locusts and pests with a Another decrease amounted to 400401 Tomans, which was less than the first year of Mohammad Shah's reign. However, government revenue from Khorasan province with an increase of about 46 thousand tomans on the tax of the Holy Land and its functions 17% compared to 1258 AH shows that the control of the central government over the Holy Land and its dependent provinces, the end of years of autonomous rule of Asif al-Dawla, insurgency and The four-year unrest in Khorasan and the suppression of the insurgent Turkmens played a major role in increasing the state tax by ensuring the security and prosperity of Khorasan's agriculture and trade. The incomes of Gilan and Mazandaran provinces had stagnated since the end of Mohammad Shah's reign. The outbreak of cholera in these provinces since the reign of Nasser al-Din Shah (1264 AH), despite Amir Kabir's efforts to boost the silk industry, had little effect on tax evasion.

The statistics of the booklet of the sum and expenditure of the forbidden countries of Tanguzeil 1267 AH show that in the last year of Amir Kabir's Prime Minister , the fiscal policies in improving the financial situation of the government were very successful. In this year, after deducting provincial expenses and court consumptions and income from customs and other expenses, the amount of 252,280 Tomans remained. From this amount, the expenses of a number of Boyutât that are not registered in the mentioned booklet should be deducted. It seems that the revenue of the treasury after deducting the mentioned expenses was 130 to 137 thousand Tomans, as Colonel Shale has stated. In addition to balancing government revenues and expenditures, he was able to have an amount in the savings treasury in addition to customs revenue in the last year of his Prime Minister  that he had previously owed heavily. Regarding the success of Amir's contractionary fiscal policy - reducing expenditures and increasing revenues - in creating a balance of income and expenditure, it seems that the effect of his actions in reducing costs is greater.

The findings of the present study show that Amir achieved great success in finance during his three Prime Minister. By using various strategies and measures, while reducing unnecessary and unconventional expenses and increasing tax revenues, in addition to creating a balance between income and expenditure, he succeeded in adding amounts to the treasury reserve in addition to customs revenues. Another is that government spending increased with the establishment of a new military system and the number of troops over 1255 AH. Also, to compensate for the deficit or loss of land tax, the funds obtained from customs revenues were taken out of the collective chapters of the provincial governors and came under the direct supervision of the government. However, the removal of Amir from Sadrat prevented the medium-term results of his financial reforms from being revealed.