ISSN: 0041-4255
e-ISSN: 2791-6472

Mehmet Süme

Keywords: Octroi, Bac, Duhuliye Resmi, Tax, Customs, Municipality


Octroi is a term which is used in the meaning of a tax imposed on all types of goods brought to cities with the purpose of trade.The tax was called "octroi" in Europe and the term comes from Europe, but in the foundation years of OttomanState "bac" -at a future date "duhuliye"- was called for the "octroi" term. Implementation of bac starts with the foundationof the state. In Aşıkpaşazade and Mehmet Neşri's books, Osman Gazi imposed the first "bac" which means octroi. Foundation of municipality at Beyoğlu in 1857 and division of İstanbul within 14 municipal officials was a turning point in octroi implementations. Octroi tax which was an important source of income for municipalities took place in all municipality laws which were prepared at a future date. European tradesmen who traded in the Ottoman State and benefited from capitulations didn't want to pay the octroi tax, so this tax was a problem between the Ottoman State and European countries many times. The capitulations were lifted precisely with the Treaty of Lausanne (July 24, 1923), so all restraints on octroi were lifted.