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MÂLİKÂNE Skip to content Osmanlı maliyesinde vergi iltizam sisteminin 1695 yılından Tanzimat’a kadar uygulanan özel bir türü.
Arapça “mülk sahibi” anlamındaki mâlik kelimesiyle Farsça -âne ekinden türetilmiş bir kelimedir. Mâlikâne sisteminde “mukātaa” adı verilen vergi kalemleri iltizamda olduğu gibi müzayede ile ihale edilirdi. Ancak aralarında önemli bir fark vardı. Normal iltizamda müzayede, tahvil denilen bir-üç yıl arasında değişen bir dönem için hazineye ödenecek yıllık vergi (mal) miktarı üzerinde cereyan ederdi. Mâlikâne sisteminde ise bu yıllık vergi miktarı hazine tarafından belirlenmişti ve rekabetle arttırılması veya azaltılması söz konusu değildi. Burada müzayede, yıllık vergi miktarı sabitlenmiş bulunan mukātaanın bir tahvil için değil, kaydıhayat şartıyla vergilendirme hakkını elde etmenin bedeli olarak ödenmesi gereken ve “muaccele” adı verilen peşin meblağ üzerinde yapılırdı. Müzayedede en yüksek muacceleyi ödeyen mâlikâne sahibi olarak berat alırdı.
XVII. yüzyılın son çeyreğinde yoğunlaşan savaşlar giderleri büyük ölçüde arttırmış, gelirleri ise bir bölümü elden çıkan bölgelerde kaldığı için azaltmıştı. Bütçede büyüyen açıkları kapamak üzere hazine mukātaaları vaktinden önce, artan oranda peşin ödeme şartıyla ve tahvil sürelerini bir yıla, hatta daha kısa dönemlere indirerek iltizama vermeye başladı. Sıkça değişen ve verdikleri peşini faizleriyle birlikte bir an önce mükelleflerden çıkarmaktan başka kaygıları olmayan mültezimler reâyâ (sivil halk) üzerindeki vergi yükünü üretim kapasitesini daraltacak ölçüde ağırlaştırıyordu. Üretim kapasitesi daraldıkça vergi gelirleri düşüyordu. Gelirler azaldıkça hazinenin ihtiyacı ve talebi de artıyordu. İltizam sisteminde vergilendirme ile üretim kapasitesi arasında birbirini engelleyen bir kısır döngünün yerleşmesi Osmanlı maliyesinin XVII. yüzyılın sonlarında karşılaştığı temel paradokstu. Mâlikâne sistemi bu paradoksu aşmayı sağlayacak bir kurum olarak düşünüldü.
Mukātaaların geçici bir süre için değil ömür boyu devam etmek üzere iltizama verilmesi (bervech-i mâlikâne), reâyânın üretim kapasitesiyle vergi ödeme gücü arasında oluşmuş olan kısır döngüyü tersine çevirecek yeni bir mekanizmayı yerleştirecekti. Bu yeni sistem yalnız reâyânın ve hazinenin değil aynı zamanda mâlikâneci mültezimin de lehine sonuçlar doğurmaya adaydı. Gerçekten her üçünün menfaatini âhenkli bir duruma getirdiği için hemen benimsendi, hızla yayıldı ve uzunca bir süre uygulandı.
Müzayedede en yüksek muacceleyi teklif edip ödeyen mâlikâneciye verilen beratta vergilendirme hakkını elde ettiği mukātaa ve mükellefler üzerinde, “mefrûzü’l-kalem ve maktûü’l-kadem min külli’l-vücûh serbestiyet üzere hayatta oldukça tasarruf etmesi için” geniş idarî ve inzibatî yetkilerle donatılarak kadılar hariç hiçbir devlet görevlisinin müdahalesine izin verilmeyeceği belirtilirdi. Mâlikâneci öldüğü zaman mukātaa “mahlûl” olarak yeniden müzayedeye konulurdu. En yüksek muaccele teklifini ayrıca arttırmadan kabul ederse oğlu tercihen mâlikâneci olabilirdi. Bunun dışında herhangi bir miras hakkı söz konusu değildi. Mâlikâneci mukātaasını serbestçe satabilir yani ferağ (kasrıyed) edebilirdi. Ancak satıştan itibaren kırk gün içinde ölürse satış hükümsüz sayılır ve mukātaa mahlûl kategorisine alınırdı. Fertler arası satışlardan 1735’ten itibaren kayıtlı muaccele değerinin % 10’u kadar kasrıyed resmi alınmaya başlandı.
Mâlikâneci, mukātaanın yıllık vergisini ve bunun ortalama % 10’u civarındaki kalemiyesini yıl içinde üç taksitte ödeyecekti. Hazine yıllık vergi miktarını mâlikânecinin rızâsını almadan arttırmamayı garanti ediyordu. Mukātaanın gelirinde önemli bir düşme olursa taksitler birkaç yıl geciktirilebilirdi. Gelir düşüşü geçici değil sürekli hale gelirse mâlikâneci yatırdığı muacceleyi talep etmemek şartıyla mukātaasını hazineye bırakabilirdi. Mâlikâneci, yıllık vergi ödemelerini birkaç yıl geciktirir yahut vergilendirmede yasalara uymaz veya reâyâya zulmederse hem mukātaasını hem de yatırdığı muacceleyi kaybederdi. Mâlikânecilere tanınan hak ve yükümlülüklerin değişmezliği şeyhülislâm, nakîbüleşraf ve kazaskerlerden oluşan bir heyetin gözetim ve sorumluluğu altında garantiye alınmıştı.
Yaşadığı ve yasalara uygun davrandığı sürece kendisinde kalacağını bildiği mukātaa alanındaki reâyâya yardımcı olmak ve üretim kapasitesini genişletmek üzere kredi vermek yalnız reâyânın değil aynı zamanda mâlikânecinin de menfaatine idi. Zira doğacak vergi artışından hazineye ödeyeceği miktar sabit kaldığı için kârını büyütebilecekti. Yatırdığı muaccele de esasen gelecekte sağlamayı umduğu bu kârların bir nevi kapitalizasyonuna, yani aktüel değerine tekabül ediyordu.
Maliye otoritelerinin vergilendirme faaliyetiyle reâyânın üretim kapasitesi arasında birbirini destekleyen bir mekanizmayı işletmek üzere bir çeşit kalkınma projesi olarak uygulamaya koydukları mâlikâne sisteminin hazineye kısa vâdede yegâne faydası bu muaccele gelirinden ibaretti. Mâlikâneci yaşadığı sürece üretim ve vergi artışından sadece kendisi ve reâyâ yararlanacaktı. Bununla birlikte mâlikâneci öldüğü zaman mahlûl kalan mukātaa yeniden müzayede ile satılırken artmış olan kâr hacmine göre bu kârların kapitalizasyonuna tekabül eden muaccele miktarları da büyüyecekti. Hazine için bu muaccele gelirleri bir iç borçlanma demekti. Ancak mâlikâneci yaşarken kazandığı kârlarla hem faizi hem de ana parayı almış sayıldığı için ayrıca faiz ve geri ödeme söz konusu değildi.
Mâlikâne sahiplerinin büyük çoğunluğu orta-yüksek askerî zümre mensupları idi. Başlangıçta ister reâyâya, ister yönetici kesime (askerî) mensup bulunsun kadın veya erkek herkes mâlikâne sahibi olabiliyordu. Reâyânın ve padişah kızları hariç kadınların mâlikâne sahibi olması 1714’ten sonra yasaklandı ve ancak padişahın özel izniyle mümkün olabilen birer istisna haline getirildi. Büyük mukātaalar hisselere bölünerek farklı mâlikânecilere verilebiliyordu. Başlangıçta hissedar sayısı iki üçle sınırlandırılıyordu. Fakat zamanla bu sayının on beş-yirmiye kadar yükselmesine müsaade edildi.
Büyük çoğunluğu İstanbul’da bulunan mâlikâne sahipleri vergilendirmeyi bizzat kendileri pek yapmaz, adamlarından birini görevlendirir yahut iltizama vererek yönetirdi. Mâlikâne sistemi genişledikçe iltizamla idare de yaygınlaştı, hatta mûtat hale geldi. Bununla birlikte mâlikâne öncesi şekliyle iltizam sisteminin doğurduğu sakıncalar pek söz konusu olmadı. Zira her mukātaanın kaderiyle artık menfaati gereği yakından ilgilenen bir veya birkaç mâlikâneci uzakta da olsa mevcuttu.
Devlete ait gelirlerin yaklaşık % 50’sini oluşturan mukātaalar için 1106’da (1695) uygulamaya konulan sistem kısa sürede çok hızlı bir gelişme gösterdi. Bununla birlikte 1128’de (1716) Şam, Halep ve Diyarbekir eyaletleri dışında kalan bölgelerde mâlikâneler kaldırıldı. Bu radikal kararın gerekçesi, savaş (1714-1717) dolayısıyla artan âcil giderleri karşılamak için mukātaaların sabitlenmiş olan yıllık vergilerini arttırmaktan başka bir çarenin görülmemesidir. Gerçekten yıllık vergilerine % 50’ye varan zamlarla mukātaalar iltizama verildi. Yıllık vergilerin bu ölçüde arttırılabilmesi, mâlikâne sisteminin başlangıçta öngörüldüğü gibi vergi kaynaklarını koruyup geliştirmiş olduğunu da ortaya koyuyordu. Nitekim durum belirlenip âcil ihtiyaçlar temin edildikten sonra 1129’da (1717) mâlikâne sistemi geri getirildi. Eski mâlikânecilere daha önce yatırmış oldukları muaccelenin yarısını ödemek şartıyla mukātaalarını tekrar alabilecekleri ilân edildi.
İki yıllık ara güveni biraz sarsmakla birlikte sistem genişlemeye devam etti. Ancak bu sektöre yatırım yapanların talep ettikleri kâr oranı risk dolayısıyla yükseldi, yani muaccele miktarları azaldı. Hiçbir keyfî müdahalenin artık yapılmayacağını gösteren uzunca bir uygulamadan sonra 1730’lardan itibaren kâr oranlarının yavaş yavaş düşmeye başladığı görüldü. Gerçekten mâlikânecilerin razı oldukları kâr haddi 1730’larda % 30-35 civarında iken 1760’larda % 25’e, yüzyılın sonlarında % 15’e kadar gerilemiştir.
Bu seyir içinde sistemin genişlemesi de hızlandı. Yalnız mukātaaların hemen tamamı mâlikâne olmakla kalmadı, aynı zamanda timar, zeâmet ve hasların da pek çoğu mukātaa haline getirilerek sisteme dahil edildi. Ayrıca birçok eyalet, sancak, muhassıllık, voyvodalık vb. büyük idarî ve malî birimler de mâlikâneleştirildi. Hatta sistemin dışında tutulan cizye ve avârız vergilerinin de bir bölümü yanında bulunduğu mukātaalarla birlikte mâlikâne olarak verildi. 1762’den itibaren Haremeyn vakıflarına ait mukātaalar da mâlikâne sistemine dahil edildi. Mâlikâne sektöründeki genişleme 1775’te esham sisteminin doğmasına kadar devam etti. Bu tarihten sonra kâr hacmi büyük olan mukātaalar sektörden çekilerek eshama bağlandı. Mâlikâne sektöründe küçülme 1793’ten itibaren hızlandı. 1793-1806 döneminde yıllık kârı ortalama 10.000 kuruşu aşan mukātaaların mahlûl kaldıkça satılmayıp önce darphâne, arkasından yeni kurulan îrâd-ı cedîd hazinesi tarafından iltizam veya emanetle idare edilmesine karar verildi.
Îrâd-ı cedîd hazinesi 1807’de kaldırılınca tekrar darphânenin idaresine devredilen bu mukātaaların bir bölümü savaş (1806-1812) giderlerini karşılayabilmek için yeniden mâlikâne olarak satıldı. Bu sınırlı satışlar 1826’dan itibaren daha da azaltıldı. Yeni kurulan ordunun giderlerini karşılamak üzere yıllık kârı 10.000 kuruşu geçen mukātaa mahlûlleri mâlikâne sektöründen çekilerek yeni oluşturulan Mukātaat Hazinesi’nin idaresine verildi. Kâr hacmi düşük olan mukātaaların satışı da 1834’ten itibaren padişahın özel iznine bağlanacak ölçüde sınırlandırıldı. Nihayet 1840’tan itibaren Tanzimat’a dahil edilen bölgelerde mâlikâne satışları tamamen sona erdi.
Mâlikâne sistemi, kuruluşunu takip eden seksen yıl boyunca kesintili de olsa hızlı bir gelişme gösterdi. Bir tasarruf biçimi olarak âdeta bir model oluşturdu. Bu modelden kaynağını alan eshamın doğuşu ile başlayan daralma, kesintileri içinde giderek hızlanmakla birlikte asıl önemli değişme mâlikânelerin niteliğinde oldu. Bu ise mâlikâne sahiplerinin kendi mukātaalarını istedikleri gibi idare ederek kâr miktarlarını etkileme imkânlarının fiilen ortadan kaldırılması ve esham tipi bir yönetim çerçevesine sokulmaları anlamına geliyordu. Bu süreç 1793’ten itibaren giderek yaygınlaştı ve nihayet 1840’larda tamamlanmış oldu (ayrıca bk. ESHAM ).
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Bu madde TDV İslâm Ansiklopedisi’nin 2003 yılında Ankara’da basılan 27. cildinde, 516-518 numaralı sayfalarda yer almıştır.