Our study suggests that the tax farming system (iltizam) in Lârende has found a wide ground of application in the 16th century, and seeks to answer the question of why the complaints about the system arose in the following periods, not in this century. For this purpose, research on some matters as multazims, subcontractor multazims, warrants, taxpayment periods, one or more items of mukataas, saving forms of mukataas (has, zeamet, timar, foundation, property), sums of mukataa units etc. in the system, some differences have been determined according to the applications of 17th century and 18. centuries. According to this, mukataas are varied in terms of savings and the number of multazims competing to get mukataas and the competition is quite high. There is almost no any multazim seized more than one mukataa. the number of subcontractors is quite low. there is not yet a group of multazim fed by rent. There are partnerships varying from 2 to 5. Tender process start with 70 days and extend to 3 years but most of all restricted to one year. In addition, there were no fundamental changes that would shake the state institutions and society. From this point of view, it can be argued that the change in the internal structure of the system (iltizam, emanet, malikâne) over time made tax farming practices (iltizam) troublesome in terms of finance and reaya