One of the most important topics of the Ottoman financial history is the institution of muqata'ah which functioned as an instrument in financing state expenses. The Ottoman bureaucrats of finance, by means of this institution, tried to meet state currency needs, raise loans in the interior and incorporate private entrepreneurship in the financing of the state.
- Khaled Abou El Fadl (Spring 1992). "A Tax Farming In Islamic Law (Qiblah And Daman Of Kharaj): A Search For A Concept". "Quarterly Journal, Islamic Studies, Vol. 31". Retrieved 2007-07-25.
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