ماليات مُكوس (ضرائب گمركي) در مصر دوره واليان (19- 254 ق)

Mukus Tax in Eguption Wāliyān Era (640-868 CE)

ﻣﮑﻮس (ﺿﺮاﺋﺐ ﮔﻤﺮﮐﯽ)، ﻣﺎﻟﯿﺎت وﯾﮋه واردات و ﺻﺎدرات ﮐﺎﻻﻫﺎي ﺗﺠﺎري، ﯾﮑﯽ از ﻣﻨـﺎﺑﻊ ﻣﻬﻢ ﻣﺎﻟﯽ دوره واﻟﯿـﺎن (19ــ 254 ق) ﻣـﺼﺮ ﺑـﻮد. در دوره ﺣﺎﮐﻤﯿـﺖ واﻟﯿـﺎن ﻣـﺴﻠﻤﺎن، ﻣﺎﻟﯿﺎت ﻣﮑﻮس، ﻣﺘﺄﺛﺮ از ﻗﻮاﻧﯿﻦ ﻣﺎﻟﯿﺎﺗﯽ ﻣﺼﺮ دوره ﺑﯿﺰاﻧﺴﯽ، در ﺷﻤﺎر ﻣﺎﻟﯿـﺎت ﻫـﺎي راﯾـﺞ ﭘﺬﯾﺮﻓﺘﻪ ﺷﺪ و ﺑﺎ ﺗﻐﯿﯿﺮ و ﺗﺤﻮﻻﺗﯽ ﺗﺪاوم ﯾﺎﻓﺖ. واﻟﯿﺎن ﺑﺮاي ﺑﻬﺮه ﺑﺮداري ﺑﯿـﺸﺘﺮ از ﻋﻮاﺋـﺪ ﺻﺎدرات و واردات، در روﻧﻖ ﺗﺠﺎرت ﺧﺎرﺟﯽ و اﯾﺠﺎد ﺑﻨﺎدر و روﻧﻖ آن ﻫﺎ ﻣﯽ ﮐﻮﺷـﯿﺪﻧﺪ. در اﯾﻦ ﻧﻮﺷﺘﺎر، ﺑﺮ اﺳﺎس ﻣﻨﺎﺑﻊ ﻣﺘﻘﺪم، ﺑﺎ روش ﺗﻮﺻﯿﻔﯽ ﺗﺤﻠﯿﻠﯽ، ﻗﻮاﻧﯿﻦ ﻣﺮﺗﺒﻂ ﺑـﺎ ﻣﮑـﻮس در دوره واﻟﯿﺎن ﻣﺼﺮ و ﭼﮕﻮﻧﮕﯽ ﺗﺄﺛﯿﺮ آن ﺑﺮ ﻧﻈﺎم اﻗﺘﺼﺎدي ﻣﺼﺮ ﺑﺮرﺳﯽ ﺷﺪه اﺳﺖ.

Mukus tax (customs duty), a type of special tax on the import and export of commercial goods, was an important financial resource for governors in Egypt (19-254 AH/ 640-868 CE). The Mukus tax initiated by the Byzantine tax law of Egypt was adopted and applied in a modified form under the Muslim governors’ rule. The governors tried to capitalize on the proceeds of import and export, improve foreign trade and set up ports and to make them economically prosperous. Drawing on earlier sources, the study will examine the law associated with Mukus tax under Egyptian governors, the similarity of the mucus system with other systems like ʿushūr and how it affected Egypt’s economic system.