An Inquiry into Taxation Policy during the Khwarazmian Era and Its Impact on Political Crisis and Rebellions

Abstract

This article investigates the taxation policies of the Khwarazmian dynasty and their role in shaping the political and social crises of the 12th and early 13th centuries. Using a historical-analytical method and relying on primary sources such as Juvayni, Ibn al-Athir, and other classical texts alongside modern scholarly works, the study analyzes the fiscal structure, administrative practices, and socio-economic consequences of taxation under the Khwarazmian state. The findings reveal that although the fiscal system was complex and bureaucratically developed, it suffered from systemic issues, including excessive tax burdens on peasants, artisans, and merchants, widespread corruption, and the absence of mechanisms for social accountability. Increasing tax pressure, coupled with declining trust among the populace and local elites, undermined the legitimacy of the central government, paving the way for regional revolts, popular resistance, and provincial fragmentation. Through the lens of Max Weber's legitimacy theory, the institutional perspectives of the Annales School, and state-centered approaches, the article demonstrates that taxation in pre-modern Iran was not merely an economic instrument but a deeply political and ideological one. The conclusion highlights the significance of historical tax policies as a critical window into understanding the nature of state formation, power dynamics, and state-society relations in medieval Iran, offering directions for future research in Iran’s political-economic history.