Tax system and loan policies in Ferdowsi’s Shahnameh

In Shahnameh tax is regarded as one of the most important income sources and is an essential index to provide military budgets, army and other governmental expenses.   Also it guarantees the viability and security of the economic and political system in the country.  The best motivation for tax payments in Shahnameh is its concentration on receiving fair systematic taxes from the people, therefore significant part of preventive measures taken by the kings, as well as laws and policies were all related to tax structures and their attempt either to reduce or eliminate obstacles and challenges facing tax payment such as injustice done upon receiving tax.  Nevertheless tax system framework in Shahnameh alongside loan policies which bring economic stability, financial and monetary turnover, and fair income distribution, gain utmost importance.  Apart from taking a glance at tax policies and presenting loan examples in Shahnameh this article is also concerned with the study of juridical, legal, and criminal aspects in connection with tax payments to prove the importance of Shahnameh’s report concerning economics and tax laws in the Sassanid period and the time before it.  The results obtained determine that apart from tax exemptions and reliefs assigned by Eskandar, Ardeshir, Bahram Gur, and Yazdgerd appointing judicial inspectors to inquire about the circumstances under which poverty stricken people lived and to exempt them from paying taxes as was the case under the reign of Ardeshir; giving out loans in Bahram Gur’s time were steps taken before the time of Qobad.  Fundamental tax and economic reform done by Anoshirvan who followed the example of his father was not only the attempt  to devise a tax system via calculating the area of the properties, determine regular time intervals for tax payments, provide exact indexes for tax rates, tax exemptions,  pay taxes in installments,  allow time for unpaid taxes, hire secret service agents, allow personal supervision, establish governmental offices, and formulate exact legal instructions, and also to consider stiff penalties for tax evaders,  but also they were all measures taken to realize justice in terms of tax payments since clear tax laws enforced by the government would be beneficial to citizens, the king and the country alike.