عنوان مقاله [English]
This study deals withSasanian taxation which can be considered as one of the most significant social and economical events of Iran history. In taxation of Sasanian, tax and poll tax were the most important income sources of kingdom. Some reasons such as Fluctuation in taxation incomes, lack of a regular and fixed system, difficulty in managing of budget and pressure on farmers caused KawÄd to change the policy of taxpayment. In other words, the person who took this policy and changed the method of tax payment from crop-shares( MoqÄsama) to surveying or measurement(MisÄha) was Khosrow. The new method of payment not only related to the rehabilitation of agriculture, improvement of irrigation and the situation of kingdom’s lands, but also had the considerable advantages for sovereignty. The aim of this study isto compare the method of tax payment system before Khosrow's kingdom with the new one and its advantages for farmers and kingdom during Sasanian era.