History of the origin of taxes and taxation

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The article is devoted to the history of the development of taxes and the tax system from the moment they appeared to this day. Considering this direction, we can understand how the state developed, and also due to which the state treasury was replenished. The influence of taxation on the economic development of the country and the social status of the population is determined. The role of the theory of taxes and principles of taxation in economic thought is shown. The issue of taxes is controversial. According to some researchers, the emergence of taxes dates back to the pre-state era. Other authors believe that taxes appeared after the formation of the state. In this article, we will consider both theories and determine which one is truer.

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Taxes, taxation, tax system, state, history, stages of tax development

Короткий адрес: https://sciup.org/170187558

IDR: 170187558   |   DOI: 10.24411/2500-1000-2020-10353

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