The history of the creation of taxation in the world

Taxes are the main guarantee of the existence of the state, respectively, the history of taxation is directly related to the history of the existence of states. True, it is necessary to distinguish such phenomena as tribute and dues from taxation - the first two appeared even before states and more often meant requisition in kind - food, goods, and even people. Tribute was imposed on individual peoples, villages or tribes. The defeated peoples paid tribute to the vassals after the defeat in the war, in fact, the African slave trade also developed on the basis of tribute - strong African states sold defeated enemies into slavery to Europeans.

The tax system began to develop only with the advent of money. The universal equivalent has greatly simplified the extortion - collected money, and you can dispose of it as needed. The first taxes were collected primarily for the maintenance of the state and its military system. The sovereigns of those times did not really think about the liberalization of the tax system, and because of this, popular riots often broke out.

But still, society continued to pay taxes and tribute to the state steadily. In some cases, due to the hopelessness of the situation. In other cases, grateful residents paid the ruler to keep them safe.

Origins of taxation

Before the emergence of the first state organizations, taxes were paid only by the lower strata of society - artisans, merchants, and peasants. It was their taxes that were spent on providing the state system, and filling the army.

The first taxes were taxes on basic values: land, livestock, workers. Another source of tax revenue, the tax on the vanquished, is more likely to be classified as state enterprise, if conquest is viewed as a project with its own costs (troops) and income (one-time tax on the vanquished and constant tribute or taxes).

Sacrifices are sometimes referred to as the first taxes. All of these taxes were direct, that is, they were levied directly on persons who receive income, carry out transactions and own property. These taxes were levied respectively by the secular and spiritual authorities independently.

The free inhabitants of ancient Greece did not pay taxes at all, limiting themselves to voluntary donations, however, during the war period, tax levies were introduced for the entire population. The Roman system worked in a similar way - taxes were imposed only in wartime, however, given the frequency of Roman victorious wars, one can imagine how often this happened. The inhabitants of the conquered provinces were subjected to all kinds of taxes without fail in order to once again demonstrate their subordinate position.

The modern system of taxation largely inherits the Roman one. So, it was in the days of Ancient Rome that such concepts as direct taxes appeared, fluctuating depending on the income of the taxpayer; indirect taxes included in the price of goods, including excise tax, and such concepts as fiscal licenses, which have adapted to new conditions over the past centuries. Now let's take a closer look.

Old tax ages

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In ancient Egypt, the main income was payment for the use of land owned by the head of state. In ancient Greece, the income tax was the main one, but the free citizens of the cities did not pay it. Instead, citizens made voluntary donations, and only in emergencies (war) was a set percentage of income collected from them.

There were practically no taxes in Ancient Rome. As long as Rome remained a city-state, public expenses were covered by the leasing of public lands. The state apparatus supported itself. The elected magistrates, who were elected, not only performed their duties free of charge, but also contributed their own funds to public needs on a voluntary basis, considering it honorable. In emergency cases (war), the citizens of Rome were taxed on their property; for this, every five years they submitted to elected officials-censors a statement about their property and marital status, on the basis of which the amount of tax (qualification) was determined.

In the Roman Empire, the main source of income was the land tax, in the amount of 10% of the income from the plot. Other forms of land taxation were applied, such as a tax on the number of fruit trees, including vines. Property and means of production were taxed: real estate, livestock, valuables. Each inhabitant of the province had to pay a single poll tax for all. There were also indirect taxes (passed on to buyers of goods): a turnover tax - 1%, a special turnover tax on the trade in slaves - 4%, a tax on the release of slaves - 5% of their value. In 6 AD Emperor Augustus introduced an inheritance tax at a rate of 5%. Only citizens of Rome were subject to inheritance tax. The tax was targeted. The funds received were used to provide pensions for professional soldiers.

Ultimately

Taxation is the imposition of compulsory levies on individuals or entities by governments in almost every country of the world. Taxation is used primarily to raise revenue for government expenditures, though it can serve other purposes as well.

The history of taxation dates back to ancient times, before the advent of money. And it developed rapidly in parallel with the development of the state system. This is an integral element for the existence of the state. The taxation process continues to this day.