According to the spending of funds collected from taxes in the Khanate of Khiva

Abstract

This article analyzes tax notebooks that occupy a significant place among the documents of the “archive of Khiva Khans” stored in the National Archive of Uzbekistan, which constitute the main source group in the study of the tax system of the Khiva Khanate of the late XIX – early XX centuries. The khanate studied the funds that came to the treasury at the expense of solgut, zakat, tithes, and tavhij's notebooks on food consumption. The money collected from taxes was transferred to other areas in addition to palace expenses. In particular, for the defense of the state, the salaries of military personnel, communication with neighboring countries, for the development of the cultural and religious sphere, in particular, it was spent on such areas as the construction of mosques and madrassas, as well as on salaries for religious scholars, tolibi sciences. It was also found that the khan's treasury, which was filled with taxes, was also spent in order to develop and improve new lands.