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Type of tax farming practiced in Egypt and the Ottoman Empire. Tax farms were assigned to holders who paid fixed annual sums to the empire's central treasury in exchange for use of the property and the right to collect taxes for the empire. Holders were allowed to keep the balance of collections as personal profit, encouraging them to be diligent and efficient in the collection of taxes. Iltizam became a means of controlling movable officials, a way to prevent the accumulation of large territories by individuals or families, and a guarantee of tax collection in regions far from the center.

Subjects: Islam.

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