%0 Journal Article %T DEFINITIONS OF THE TAX AND CUSTOMS TARIFF TERMS IN THE 19TH CENTURY IRANIAN AND OTTOMAN COMMERCIAL RELATIONS %A Masoumeh DAE£¿ %J - %D 2019 %X Iranian and the Ottoman states attached importance to customs issues and tariffs. Studies on this subject were always considered important by both countries, especially on trade routes; the Trabzon-Erzurum-Tabriz commercial road from the northwest, Baghdad road from the west, Gulf of Basra from the South. States mostly traded on Trabzon-Erzurum road. But, because the Iranian merchants always used these roads, they had special places there. The Russian Czar intended to promote the Caucasus trade-transit route. For this purpose, The Russian Czar planed to maintain its semi-colonial status in the northern part of the country and to connect with all Asian markets. Russia exempted its merchants from local taxes, provided financial and customs assistance to them, and placed the merchants under its protection. Through these politics, Russia aimed to compete with the British goods coming to Iran via Ottoman lands %K Osmanl£¿ %K G¨¹mr¨¹k Tarifeleri %K Vergi %K Transit yol %U http://dergipark.org.tr/atauniad/issue/47246/595163