The study of Sasanian taxation system and khosrow Anushirvan's fiscal reforms

Present paper deals with studying of Sasanian taxation system and one of the most important social and economical events of Iran history. In Sasanian taxation system, tax and poll tax consisted the most important income source of kingdom. Fluctuation in taxation incomes, lack of regular and fixed system, difficulty in managing of budget and oppression to farmers encouraged Kawād to execute the policy of changing in paying of tax. Khosrow was who took this policy and changed the manner of tax paying from crop-shares/ Moqāsama to surveying or measurement/Misāha. Changing in manner of payment had sever link with the rehabilitation of agriculture, improvement of irrigation and the situation of kingdom’s lands, and related to ancient manner had the considerable advantages for crown. This paper decides to analyze this question that what did Sasanian taxation system use the manner of paying before khosrow and what had advantages the new manner for farmers and kingdom.