The Ottoman Empire underwent a slow but decisive transformation from the early eighteenth century onward. The societal change observed during the eighteenth century was accompanied by change in state structures during the reign of Selim III (1789–1807) and Mahmud II (1808–39). The most comprehensive transformation of the Ottoman polity, however, took place during the so-called Tanzimat period (1839–76). While the subsequent long reign of Abdulhamid II (1876–1909) put a halt to some of the trends for reform, the society and the state continued to evolve. The Hamidian period came to an end with the Revolution of 1908, which made the empire a constitutional monarchy.

The question of taxation was one of the issues the policymakers had to deal with throughout the entire process of transformation. Tax-related problems became especially pressing during two particular periods, first after the declaration of the Tanzimat edict in 1839, and then during the last years of Abdulhamid’s reign. State policies regarding taxation and the popular reaction to them became one of the most important aspects of state formation during the Tanzimat and pre-1908 periods. This is not surprising given the significance of taxation for modern states. First, the balance of state finances, therefore many of its capacities, depends on the state’s ability to tax the population. A large tax base, a sound taxation