الملخص

Social and Economical effects of Custom Taxes and Methods of Collecting them in Iraq (334-590AH/945-1193AD) Prof. Muhannad Nafe'i Khattab Al-Mukhtar Mosul University / College of Arts / Department of History This research tries to study the economic and social effects produced that the customs collection produce in the Abbasid state which were imposed on the external trade then its change to tolls taxations imposed in ratio which additional thand the decided one and collected by arbitrary ways. This research has many objectives to achieves through studying the topic of research, then recognize them as the four section of the research which could be summarized as the following: 1- Are the commercial customs taxation ( the tithes )considered as the toll ? 2- The commercial customs taxations, When and how. 3- The road-blacks and the observation sites and the centers of collecting the trade taxation. 4- The economic social effects of the commercial customs taxation. The research adopted numerous methods besides the descriptive method to describe the historical telling's to invest them in the texts of the research, so, the inductive method has been used throughout reading the whole telling's that have to do with the topic of the research to conclude throughout it to some points that made the matter so clear to resolve the problems as well as the analytical and critical method played their role in this research.