Mandatory and non-refundable payment

Appearance of taxes relates to the period of becoming the first state formations, when there was commodity production, and was formed the state apparatus - the officials, army and courts. With the development and strengthening of commodity-money relation taxes gradually take almost universally form of money. If the first tax was levied primarily on the content of the palaces and armies, for the erection of fortifications around the city, for the construction of temples and roads, then eventually tax become a major source of revenue for the cash allowance of the state. One of the first organized tax system is the tax system of ancient Rome. In the early stages of development of the Roman state tax arrangements performed solely a function of financing military operations. The citizens of Rome pay taxes in accordance with their wealth and marital status. In the IV-III century development of the tax system led to the emergence of such types as state and local taxes. Control of taxation began to implement specially created financial institutions. The main tax state made the land tax. They were taxed as a real estate, slaves, livestock and other valuables. In addition indirect type of tax appeared. Already in the Roman Empire, taxes perform not only the fiscal functions, but also as regulators of certain economic relations. Subsequent tax system largely repeated in modified types of the tax systems of antiquity. Many of the principles for determining the taxable items and approaches for the establishment of certain tax revenues have survived to this day.

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Types of taxes

Function of the tax

The role of taxes in the economic life of any country