A study of the tax system of the Burji Mamluk Sultanate in Egypt and its consequences

The economy and its components have always been influential as constant along with other causes in the emergence of historical effects meanwhile; taxes have played a key role in the history of Egypt as a factor in the rise and fall of governments. The sovereignty and weakness of the Egyptian government have also been subject to this factor. The Burji Mamluks (784-923 AH) by imposing all kinds of taxes and their costs in the governmental and administrative welfare sector, caused tax collection and spending to deviate from their natural path. As a result, the positive effectiveness of the tax has diminished and this has negative economic and social consequences. This research examines the tax diversity of the Mamluk period and its consequences on the Egyptian society during the Mamluk period with a descriptive-analytical method. The result of this research shows that during the Burji Mamluk period, a different tax policy compared to the first period of this government's political life, especially, the imposition of an unconventional tax under the name of Mukos (Customs duties) , led to negative social consequences such as hoarding, bribery, migration of villagers and class divide. And it caused the tax system, which was once the factor of the government's authority, to become the factor of its weakness.