Abstract

Although there are numerous studies about the history of the mameluke state, few studies deal with the economic conditions especially the taxes imposed on the Egyptian society. The study problem aims to shed light on the inception of the mukus taxes in Egypt, and its development during the Fatimid and Ayyubid eras, then to study the most prominent of the mukus taxes imposed during the mameluke era, and the state policy towards the imposition of taxes. This study depends on some historical sources contemporaneous of the mameluke state. The method used here is to collect information from modern historical sources, and followed by analysis and a critique of those sources, then conducting a discussion and formulation within a coherent well integrated paper. The mukus taxes originated during the Abbasid era, and developed further during the mameluke state where the sultan exaggerated in imposing the mukus taxes because they viewed Egypt as areas subject to the guarantee system for the sultan, the emirs and military of the state, so the state imposed taxes on all areas of trade, agriculture, industry and public utilities with grave consequences that led to people abandoning their cities and villages to evade taxes. The study of the mukus taxes help us understand the tax systems in our modern times, and that excessive taxes on people have grave consequences, and in retrospect we can avoid a repetition of unjust tax systems.

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