abstract: one of the instruments of dīwān al-estīfā' (the department in charge of fiscal administration) for accounting and registration of expenses and revenues of the state was fiscal registers. a subtype of this was daftar-e tawjīhāt, in which the current expenditures of the state were accounted for. this article aims to analyze the structure and components of daftar-e tawjīhāt, as well...
