ON SOME CHRONOLOGICAL AND SPATIAL ASPECTS OF TAXATION FOR THE PERIOD FROM ANCIENT TO THE MIDDLE OF THE 20TH CENTURY
Abstract
In the present work, an attempt has been made to trace the path in the development of taxation from the ancient levies to the middle of the 20th century, in a chronological and spatial aspect, which is also the subject of the article.
Preliminary research has been done on the roots of taxation, from the earliest recorded civilizations to the complex financial systems of the modern world. Some views of the internal structure of human society and the political, economic and social embodiments of the tax are compared. The article uses both empirical operational methods such as research and observation, and theoretical ones such as comparison, abstraction, concretization. The author's point of view is used on the scientific achievements in the field of a number of national and foreign scientists. The author's analysis leads to the main results of the article, namely that although justice, like freedom, is an element and manifestation of the imagined reality in the minds of citizens, the state must comply with it.
In conclusion, the fundamental role of taxation in financing critical government functions and meeting public needs is demonstrated.
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