Taxes and Expenditures of Provinces under the Qajars: Revenue and Expenditure Instruction of Bastām - Shāhrūd Region, 1877-1878

Under the Qajars, the traditional society and economy of Bastam- Shahrud region remarkablly changed by internal and external forces. To enlight the developments, the present study readouts and analyses the official instruction issued by the central government for revenue and expenditures of the region in 1877-1878. This work shows that along with developments in the local economy (trade and agriculture), while income of the central government was growing, the peasantry were subject to more tax burden on the one hand, on the other hand nothing of the increased revenue reached the treasuray, as local expenditure exceeded the income.