Tax System and Its Implementation Mechanism in the Amudarya Department in the Late 19th and Early 20th Centuries: Based on Archival Documents

The article analyzes the tax system and its specific characteristics that emerged in the Amu Darya Department within the Turkestan Governor-Generalship in the second half of the 19th and early 20th centuries. Based on archival documents and historical sources, the main taxes and duties levied on the local population, their amounts, and the procedure for collection are highlighted. Furthermore, aspects of taxes related to the economic activities of the population, land use, and trade relations are described. The study reveals the scientific significance of archival information regarding the formation and functioning of tax relations in the Amu Darya department.