The role of the tax system in the political and social developments of Poshtkuh (Ilam) during the Qajar period

 The study of the tax system of Poshtkuh in the Qajar period shows that the tax system has played the most important role in the political, security and social developments of Poshtkuh. This study aims to investigate the dual role of the tax system in the continuation of the rule of Poshtkuh governors and creating security on the one hand, and creating social and security instability due to injustices in receiving taxes on the other hand.

The research method is descriptive-analytical and the data have been collected and analyzed using desk research and library resources.

Determining the status of the tax system in Poshtkuh during the Qajar period, the existence of a direct relationship between governors’ tax payment and the continuation of their rule and the existence of a significant relationship between extortion in taxation and social and security instability are the most important findings. The results indicate that an overtaxation system, important social changes such as imposing poverty and deprivation on the people, imposing nomadic life, disintegration of tribes and widespread migration of Poshtkuh vassals to their neighboring areas, especially to Iraq and the establishment of colonies in the Iranian-Iraqi border and inside Iraq. Therefore, the tax system had a dual role, on the one hand, it promoted the continuation of the governor's rule and the establishment of security in the region, and on the other hand, by imposing poverty and disintegrating the tribes and their migration, it caused instability in social and security cohesion.