От тамги к закяту. Торговые налоги в Средней Азии: между религией и правом (от державы Тимуридов до протекторатов Российской империи)
This article is an attempt to observe the evolution of commercial taxation system in the Central Asia region from the Empire of Timurids (14th–15th cc.) to the establishment of the Russian Empire’s protectorate over Bukharan Emirate and Khivan Khanate at the second half of the 19th – beginning of the 20th cc. Author analyzes process of replacement of Turkic-Mongol imperial duty “tamgha” by the traditional Islamic tax “zakyat” within the context of co-existence of imperial Mongol and Islamic values in the region. Also author tries to reveal the reasons why Islamic clergy fought actively for abolition of the tamgha and why the Russian government considered reasonable saving the zakyat as the basic commercial tax in the Russian Turkestan to the last quarter of the 19th c. and in the Central Asian khanates – to the beginning of the 20th c. (even after their integration into the Russian custom system). As a result, author comes to the conclusion that Central Asian authorities in their tazation policy at all stages of historical development the region attempted to find a compromise between defense of state interests and keeping in mind the religious ideology of the local population.