XV-XVIII ghasyrlardaghy Qazaq handyghy tek kóshpeli ómir saltymen ghana emes, sonymen qatar ózindik qarjylyq jәne salyq jýiesimen de erekshelenetin memleket boldy. Qazaq handyghynyng salyq jýiesi kóshpeli mal sharuashylyghy men jartylay kóshpeli eginshilikke beyimdelgen.

Qazaq handyghynda memleketti basqaru, han sarayyn kýtip ústau jәne әsker ýshin salyqtar jinaldy. Salyq tólemderi barlyq qarapayym halyq ýshin mindetti boldy. Qazaq kóshpeli qoghamynyng negizgi baylyghy mal boldy. Sondyqtan Qazaq handyghyndaghy salyqtyng negizgi týri zekettik – maldan alynatyn alym boldy.

Zeket mólsheri anyqtaldy: әrbir qyryq bas malgha bireui (1/40) han qazynasyna berildi. XV ghasyrdan XVIII ghasyrgha deyin zeketti jinau qúqyghy tek hannyng ózine ghana tiyesili boldy, búl salyqty han biyligining negizgi qarjylyq tiregi etti.

Fazlallah ibn Ruzbehan Isfahany XVI ghasyrdaghy qazaq qoghamynyng osy ereksheligin de atap ótti: «Qazaqtardyng baylyghy olardyng malynda. Osy sebepti hangha tólenetin salyq ta maldan jinalady. Árbir ru óz malynyng belgili bir ýlesin biyleushige beredi».

Soghym jәne sybagha

Qazaq qoghamynda «soghym» jәne «sybagha» úghymdary әdet-ghúryp retinde qabyldandy, biraq is jýzinde olar mindetti boldy. Soghym - hangha nemese súltandargha qysqy qor retinde bólinetin mal. Mal nemese jylqy kóbinese syigha tartyldy. Búl salyq mindetti boldy. Sybagha biyleushi ​​әuletke, súltandargha jәne biylerge tiyesili ýles boldy. Dәstýrli sipatyna qaramastan, búl tólemnen bas tartu mýmkin emes edi. Sybagha men soghym jazylmaghan zandargha negizdelgenimen, qogham olardy mindetti salyq retinde qabyldady.

Ýshúr — auyl sharuashylyghymen ainalysatyn aimaqtargha salynatyn salyq Qazaq handyghy tek kóshpeli memleket bolghan joq; oghan jartylay kóshpeli aimaqtar da kirdi. Syrdariya jaghalauynda, Jetisuda jәne ontýstikte auyl sharuashylyghy damydy. Búl aimaqtarda ýshúr (ýshúr) dep atalatyn salyq salyndy. Ýshúr mólsheri jinalghan ónimning onnan bir bóligin (1/10) qúrady. Búl salyq memlekettik qajettilikterge júmsaldy. «Qasym hannyng qasqa joly» jәne Tәuke hannyng «Jeti jarghy»

«Qasym hannyng qasqa joly» — Qasym hannyng zandar jinaghynda salyqtar turaly naqty aqparat az; búl zandar jinaghy qoghamdyq qatynastar men әkimshilik biylikti rettedi. Salyq jinau osy qúqyqtyq jýie ayasynda jýzege asyryldy.

Tәuke hannyng «Jeti jarghysynda» naqty salyq salu erejeleri belgilengen. Árbir qaruly adam jyl sayyn óz baylyghynyng jiyrmadan bir bóligin (1/20) memleketke tóleuge mindetti boldy.

Ortaghasyrlyq jazbasha derekkózder Qazaq handyghynda túraqty salyq jýiesining bolghanyn rastaydy. XV ghasyrdaghy «Tariyh-y Rashidi» enbeginde hangha baghynyshty halyqtyng beybitshilik pen soghys uaqytynda salyqtar men alymdar tólegeni aitylady. Deshti Qypshaq túrghyndary hangha baghynyshty boldy.

Derekkózde olar soghys pen beybitshilik uaqytynda da óz mindetterin oryndap, tiyisti alymdardy tóledi delingen. «Mihman-name-y Búhara» men «Tariyh-y Rashidi» mәlimetterine sәikes, handar biyligining qarjylyq negizin zeketter men salyqtar qúrady.

Osylaysha, Qazaq handyghynyng salyq jýiesi kóshpeli ómir saltyna tolyghymen beyimdeldi. Mal baylyqtyng ólshemi retinde qyzmet etti, al salyqtar memleketting tiregi boldy. Zeket, soghym, sybagha jәne úshyr siyaqty salyqtar han biyligin qoldady jәne әsker men әkimshilik jýieni ústap túrudy qamtamasyz etti. Orta ghasyrlardaghy derekkózder men dala zandary Qazaq handyghynyng qarapayym, biraq tiyimdi qarjy jýiesining bolghanyn kórsetedi.

Kerimsal Júbatqanov,

S. Seyfullin atyndaghy Qazaq agrotehnikalyq ghylymiy-zertteu uniyversiytetining dosenti, tarih ghylymdarynyng kandidaty

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