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ANCIENT TAXATION SYSTEMS
Sultonboyev Maqsud G’ayrat ugli
Student at Tashkent State University of Economics
Ergashov Ilxomjon Obod ugli
Associate professor in department of Finance and management at Oriental university
Bobokeldieva Maftuna Abdusamad kizi
English teacher at Tashkent State University of Economics
bobokeldievamaftuna0@gmail.com
Annotation:
Taxation has been a critical part of governance since the earliest civilizations,
making sure nation sales for infrastructure, army, and administration. Historic societies
developed numerous taxation structures, regularly tailor-made to their economies and political
structures.In historical Egypt, taxation became based totally on agriculture, with farmers paying
in grain and labor. The pharaohs also imposed pressured the population to pay one-5th of their
harvested crops as a tax. Similarly, Mesopotamian rulers taxed vegetation, cattle, and trade, with
strict enforcement recorded in felony codes like Hammurabi’s.Those early taxation systems
encouraged modern-day monetary policies, demonstrating how governments have lengthy
depended on taxes to preserve economies and manipulate societies. Knowledge historical
taxation gives insight into the historic balance between state energy and financial obligation. The
paper concludes with proposals for fostering a tax structure this is each proficient and sustainable,
that can assist governments in reaching financial stability.
Key words:
Financial stability, political structures, economic effects, fiscal policy, land taxes,
economic difficulties, progressive tax, donations, political stability, historical evolution, social
inequalities, tax collectors, income tax, tax revenue, social balance, colonial taxation, tax
collectors.
INTRODUCTION:
Taxation has been an essential issue of governance since the earliest human societies. It
has provided rulers with the approach to fund infrastructure, preserve armies, and administer
their territories. While current taxation is based on economic contributions and complicated
policies, historic taxation systems had been rooted in agricultural produce, exchange levies, and
mandatory hard work contributions. These early types of taxation not the handiest fashioned
economies but also reinforced social hierarchies and political authority.
The taxation machine of Rome developed into an exceedingly dependent version,
incorporating land taxes, customs responsibilities, and census-based totally exams. Because the
empire accelerated, taxation became a key tool of manage, even though excessive levies and
corruption amongst tax collectors contributed to economic difficulties. Meanwhile, China’s
taxation gadget, delicate beneath numerous dynasties, emphasized performance and forms.
The Chinese nation carried out land taxes, required labor contributions, and later transitioned to
economic taxation, growing a centralized sales device that sustained full-size imperial rule.
Not like these centralized fashions, Ancient Greece had a greater decentralized
approach. At the same time as some city-states imposed progressive tax, Taxes consisted of
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income tax and donations. The income tax was collected either directly from income or at a rate
of one-tenth or one-twentieth and helped support the protection of public interests. At some stage
in wartime, expectation for the rich to finance kingdom affairs created a taxation mechanism
primarily based on social reputation in preference to strict enforcement.
These early taxation systems laid the basis for modern-day financial regulations,
demonstrating how taxation has lengthy been an important mechanism for governance and
economic management. They screen the non-stop struggle between state electricity and monetary
burden, a subject that remains relevant nowadays. By using analyzing those early models, we
gain insight into the origins of taxation and its long-status impact on societies during records.
LITERATURE REVIEW:
1.
The chapter 15 - France of history and Taxation: The Dialectical relationship
among Taxation and Political stability explores the historical evolution of taxation in France and
its sizable effect on political balance, monetary improvement, and social movements. It traces
the transformation of France’s tax system from the feudal generation to the cutting-edge country,
emphasizing how taxation has been both a source of conflict and a device for governance.
2.
The chapter 9 - Austria of history and Taxation: The Dialectical dating between
Taxation and Political stability examines the historical evolution of Austria’s tax machine and its
deep connection to political authority, economic balance, and social structure. Austria’s taxation
rules have pondered shifts in governance, from the centralized rule of the Habsburg Monarchy to
the challenges of present-day fiscal policy. The bankruptcy highlights how taxation has served
each as a way of consolidating nation energy and as a supply of competition between distinct
social and political organizations.
1.Taxation in Medieval and Early Modern France
All through the medieval period, taxation in France become distinctly fragmented and
largely based on feudal obligations. The Aristocracy and clergy loved giant tax privileges, even
as the common populace, particularly the peasantry, bore the heaviest burdens. Taxes which
include the faille (an immediate land tax) had been imposed on commoners, reinforcing social
inequalities and resentment in the direction of the ruling elite. Over the years, the monarchy
sought to centralize tax series, increasing nation sales but also fueling tensions among the crown
and privileged instructions.
In the early present-day period, France’s tax machine became more complex,
incorporating oblique taxes like the gabelle (a salt tax) and change price lists. Those taxes
disproportionately affected the lower training, main to widespread grievances. The increasing
economic needs of conflict, especially beneath Louis XIV, in addition strained the
system. Tries at tax reform regularly faced resistance from the Aristocracy and clergy, who
sought to hold their exemptions.
The French Revolution and Tax Reform
One of the valuable causes of the French Revolution changed into great discontent with
the tax machine. The burden of taxation fell almost absolutely on the third estate (commoners),
even as the first property (clergy) and second estate (nobility) remained in large part exempt. As
monetary hardship grew, needs for a fairer tax structure have become greater pressing. The
Estates-general of 1789 and the subsequent innovative events led to the abolition of feudal dues
and the restructuring of France’s tax system.
The put up-progressive period brought numerous widespread tax reforms. The brand-
new device aimed to be greater equitable, focusing on land taxes, earnings taxes, and business
responsibilities. Those adjustments meditated the modern beliefs of equality and contributed to
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the inspiration of a modern-day monetary policy. But, challenges remained, in particular in
balancing kingdom sales needs with economic growth and social stability.
Taxation in the 19th and 20th Centuries in France
With industrialization and monetary expansion in the nineteenth century, France’s
taxation machine endured to conform. The kingdom brought new forms of direct and oblique
taxation, which includes corporate taxes and private earnings taxes, to finance public services
and infrastructure. Taxation additionally became a means of economic policy, influencing
industrial development, change rules, and social programs.
Within the twentieth century, taxation performed a crucial role in shaping France’s
welfare nation. Innovative earnings taxes and social security contributions have been applied to
fund healthcare, pensions, and public training. But, debates over tax burdens, monetary
competitiveness,
and
wealth
redistribution
remained
significant
to
political
discourse. Durations of economic crisis, along with the terrific despair and put up-world warfare
II reconstruction, brought about modifications in tax policy to aid healing and increase.
Modern Taxation and Political Balance in France
Nowadays, France keeps grappling with taxation rules that are seeking for to stability
financial competitiveness with social welfare. The bankruptcy highlights how taxation
remains an important political problem, influencing government balance, financial rules, and
public sentiment. Protests in opposition to excessive taxes, including the Yellow Vest movement,
reflect ongoing tensions concerning tax equity, wealth distribution, and country spending.
In the end, the French principles of tax justice appear like somewhat out of line with the
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“no taxation without representation” precept. Taxpayers aren't politically represented as such,
and tax isn't justified by means of the repayment it will allow for the taxpayers. This
fundamentally pinnacle-down representation of the tax explains the drop in tax compliance when
the legitimacy of the authorities wavers, or using tax refusal as a manner for the subjects to
express their discontent or misery. As noted in phase 15.1., the hyperlink between taxation and
democracy isn't always a direct however as an alternative an oblique one, via figures together
with the country and the Republic. However, how can these lengthy-time period representations
survive when the nation is challenged by new ranges of energy (both local and international) and
the kingdom studies a disaster of identification, while the Republican beliefs are undermined
with the aid of neoliberalism?
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2.Taxation Under the Habsburg Monarchy
All through the rule of the Habsburgs, taxation turned into a critical device for preserving
imperial authority and financing army campaigns. The monarchy normally relied on direct taxes
imposed on landowners, nobility, and the general populace. Oblique taxes, consisting of customs
duties and consumption taxes, also contributed to kingdom revenue. But, Austria’s taxation
device was marked via privileges granted to the Aristocracy and clergy, developing an unequal
burden on peasants and lower social lessons.
The reliance on taxation to fund wars, specifically towards the Ottoman Empire and in conflicts
inside Europe, placed monetary pressure on the population. The nobility frequently resisted
expanded taxation, leading to negotiations between the monarchy and local estates. This
dynamic contemplated broader political tensions among vital authority and local
autonomy. Despite efforts to reform the tax device, the patience of tax privileges for elites
contributed to financial and social inequalities.
Taxation in the Austro-Hungarian Empire (1867–1918)
With the establishment of the Austro-Hungarian Empire in 1867, taxation became an essential
trouble in retaining the political stability between Austria and Hungary. The empire’s twin
structure required a coordinated tax gadget, with every region maintaining financial autonomy
while contributing to common costs such as protection and foreign affairs.
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Tax reforms all through this era aimed to modernize sales series, introducing profits taxes and
company taxes. However, the complexity of governing distinct economic and administrative
structures caused inefficiencies and disputes over tax burdens. The empire’s financial guidelines
struggled to maintain pace with industrialization and economic adjustments, in the end
contributing to political instability.
Taxation in the First Austrian Republic (1918–1938)
Following the fall apart from the Austro-Hungarian Empire after international warfare I, Austria
confronted excessive monetary demanding situations, such as inflation, unemployment, and
political fragmentation. The newly shaped republic delivered tax regulations aimed toward
stabilizing the economy and funding social welfare applications. Revolutionary profits taxation
and enterprise taxes have become extra prominent, reflecting efforts to create a fairer and greater
established fiscal system.
But, economic hardships and political divisions, which include tensions among socialist and
conservative factions, led to debates over tax policy. The authorities struggled to stability
revenue collection with the need to aid a struggling populace. These demanding situations
contributed to Austria’s political instability all through the interwar period, culminating within
the u. s.’s annexation by using Nazi Germany in 1938.
Taxation Under Nazi Rule (1938–1945)
At some point of the Anschluss (the annexation of Austria into Nazi Germany), Austria’s tax
device became integrated into the wider German financial framework. Taxation changed into
used as a device of oppression, concentrated on political fighters and minority organizations
even as investment navy growth and war efforts. The Nazi regime carried out strict tax collection
measures, similarly centralizing economic control.
This era noticed increased financial exploitation via taxation, with heavy levies imposed on
agencies and property proprietors. War-associated taxation located extra burdens on the populace,
and fiscal policies had been designed to serve the interests of the regime rather than financial
fairness or balance.
Post-World War II Taxation and Reconstruction
After global conflict II, Austria faced the massive project of rebuilding its financial system and
re-establishing a strong governance shape. Taxation performed a crucial position in postwar
reconstruction, with the authorities imposing revolutionary tax guidelines to finance social
welfare applications, infrastructure initiatives, and financial recovery projects.
Austria’s tax gadget developed to aid the improvement of a modern-day welfare country,
incorporating company taxation, social security contributions, and indirect taxes.
The government introduced measures to make certain a fairer distribution of the tax burden,
reflecting instructions learned from previous economic and political crises.
Modern Taxation and Political Challenges
These days, Austria continues to stand debates over taxation, balancing economic
competitiveness with social welfare policies. Problems such as tax evasion, company tax rules,
and wealth distribution remain significant to political discourse. The ancient evolution of
Austria’s tax machine demonstrates how taxation has consistently been a mirrored image of
political strength struggles, monetary priorities, and societal wishes.
Tax revenue at the beginning of the 20th century
Desk 9.1. Shows the aggregated tax revenue for every tax levied inside the Austrian Empire
(Cisleithanian countries) on a three-year common base for 1910-1912. The once-a-year
information for the tax revenues have been taken from the budget notion for 1914/1915 and
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processed by way of the document authors. The third column indicates the 10 levies with the
very best sales.
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After customs obligations and transactional taxes, the tax with the third-maximum sales became
the sugar tax, observed via the spirits tax. Different high incomes, which do now not seem on
this desk due to the fact there have been no tax sales, got here from the salt monopoly, the
tobacco monopoly and the magnificence lottery. To a positive quantity, this shows that the tax
system at the start of the 20th century still had the capability to broaden. However, the tax
machine changed little or no over the following almost 30 years till the career via the
German Third Reich.
Table 9.2. Consists of the price range estimate for price range yr 1914/1915 for the 3 regions
stated inside the previous paragraph.
The Austria bankruptcy of records and Taxation gives treasured insights into how financial rules
have shaped the US of a’s governance and financial landscape. From the privileges of the
Habsburg generation to the complexities of contemporary tax guidelines, taxation in Austria has
been each a device of nation manipulate and a source of social and political
tension. Information this historical context facilitates remove darkness from broader issues of
taxation’s function in shaping political and monetary systems through the years.
DISCUSSION:
The historical improvement of tax structures has played a vital function inside the
political, monetary, and social balance of states. At some stage in history, every nation has
formulated its tax policy according to its economic and political conditions. This process has led
to one-of-a-kind methods across numerous durations and areas. Even as the primary feature of
tax coverage is to make certain kingdom sales, it has additionally performed an enormous role in
managing monetary interest, making sure social justice, and redistributing resources. This part
covers ancient taxes’ social and economic effects in Rome and the US.
ROME:
If we look at the history of tax relations in Ancient Rome, we can observe periods with
either no taxes or low taxes, as well as times when extremely high (burdensome) taxes were
imposed.
The history of tax relations in the Roman Empire can be divided into two periods:
The period when the state was governed as a republic by the Roman Senate (until 30
BCE);
The imperial period, which ended in 476 CE.
In the early republic, taxes were nearly nonexistent. In the course of the first two hundred
years following the established order of the Roman Empire, the tax burden on the populace
remained moderate. Many excessive-ranking officers tested unheard of generosity via protecting
kingdom expenses from their personal incomes. The funding of the army, which required the
most important prices, was accomplished with the aid of wealthy citizens and landowners. In
reality, they even served in the army for a year without pay.
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Voluntary labor was widespread across all state structures. Even senators worked without
salaries.
Indirect trade taxes made up a significant portion of the revenue necessary for the republic.
Initially, taxes consisted of export and import duties. Since most trade passed through ports, the
tax was called
"portoria."
When the Romans conquered new colonies, they implemented their own tax system in these
territories. In Spain, the import duty was set at 2%, whereas in Sicily, Africa, and Albania, it was
collected at a rate of 5%.
The Roman Empire had the following taxes in place:
Slave tax
– A 2% sales tax was levied on each slave sold. Additionally, when slaves
were granted freedom, 5% of their value was taxed. The slave trade was a major source
of revenue. For instance, the port of Delos had the capacity to process 120,000 slaves.
At some point of peacetime, the primary providers of slaves have been pirates and lenders.
Maritime piracy peaked in the course of the primary Triumvirate in the mid-1st century
BCE. After the loan time period expired, debtors have been granted a one-month grace duration.
If the debt remained unpaid, the court exceeded the debtor over to the creditor, who had the right
to preserve them chained at home for 60 days.
Military tax – In order to cover military expenses, the rulers of the republic decided to
introduce a war tax called tributum(similar to the Greek eisphora). This tax was collected in the
form of levies on various goods. The war tax base was formed through assets assessed during a
registration process conducted every five years. Citizens who failed to declare their income
could be sentenced to slavery, a decision made by the registrar.
Luxury Goods Tax
Luxury goods included jewelry, expensive women's clothing, and high-value carriages.
The tax payment was ten times higher than the market price. In addition, wealthy citizens were
required to provide loans to the state to support the army.
Tax Collectors in Rome
Legal oversight authorities, known as
censors
, were among the most important officials
in the republic. They were responsible for assessing property values to collect war taxes. These
positions were held by former senators, consuls, and senior politicians of Rome. Censors were
elected by the citizen assembly and had the authority to appoint and remove senators. Their role
extended beyond tax collection, as they were also responsible for maintaining public morals and
overseeing the census, which determined tax obligations and military service eligibility.
By the mid-2nd century BCE, the war tax was abolished. The reason for this was that the
provinces could no longer support their own armies. For the next 400 years, Romans were
exempt from paying direct taxes.
Instead of directly collecting tribute, the Romans used a system of establishing provinces.
Each province was assigned a governor who was given both authority and a strong army to
prevent difficulties in tax collection.
The Romans developed a unique mechanism for tax collection through corporations
known as societates publicanorum. These private tax-collecting companies operated on behalf of
the state, ensuring efficient revenue collection. At the same time, no one had the authority to
interfere in the activities of the publicani, giving them significant power and influence.
One of the ancient writers, Cicero, wrote about them as follows:
"Good governance and the pursuit of virtue hinder the publicani. If we oppose them, we risk
alienating ourselves from one another and from the state... On the other hand, if we show them
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favor in every situation, we will destroy the prosperity and interests of the very people we are
supposed to protect."
The story of Rhodes and Rome is one of the most famous tax-related accounts of the
ancient era.
To recover money spent on war, the general Sulla established a special agents' institution
to oversee tax collection. The authority to collect these taxes was granted to officials with
imperium or lictors.
After Sulla, the powerful general Pompey drastically increased taxes in the eastern
provinces. These included poll taxes, household taxes
,
and even the confiscation of property for
military purposes.
One of Rome’s most renowned rulers, Julius Caesar, believed that order in the provinces
could be maintained not through harsh extortion but with moderate taxation.
With
Diocletian
, a period of brutality and bloodshed began for Rome. Tax records were
burned, and even the property of emperors was auctioned off.
To survive, the government implemented four main revenue strategies:
1.
Additional currency issuance
– Increasing the money supply to cover expenses, though
this often led to inflation.
2.
Introduction of a temple tax
– A levy imposed on religious practices and institutions.
3.
Implementation of an inheritance tax
– A tax on wealth transferred after death.
4.
War spoils
– Seizing assets and wealth from conquered territories to fund the empire.
In 306 CE, Diocletian introduced a direct tax on trade and manufacturing, which was
collected once every four years. The tax base was determined by commercial transactions, and
payments were required in gold or silver. Due to the heavy burden, some people were forced to
sell their own children into slavery just to afford the tax. Tax collectors often used torture to
extract payments, leaving many parents in desperate situations. During this period, numerous
citizens died not because of theft or fraud but due to the crushing weight of taxation.
United States
Taxation and Political strength in the U.S.A.
The relationship among taxation and political power has been a defining force in
American history. Taxation has no longer most effective fashioned governance but also fueled
some of the most massive political amelioration in the U.S.A.
Colonial Taxation and the Road to Revolution
The origins of the United States’s resistance to taxation trace lower back to British
colonial rules. The Stamp Act of 1765 and the Townshend Acts of 1767 sought to impose
responsibilities on numerous items, most notably tea, so that you can fund British management
and military charges. The colonies, but, vehemently antagonistic those measures, arguing that
taxation without direct representation in Parliament changed into unjust. This opposition ignited
great boycotts and protests, culminating in the Boston Tea party of 1773. Britain’s retaliatory
Coercive Acts best deepened colonial resistance, leading to the convening of the primary
Continental Congress in 1774 and, in the end, the outbreak of the yank Revolution in 1775.
The Civil War and the Expansion of Federal Taxation
While taxation had been a contentious trouble inside the fight for independence, its
position in shaping American governance persisted properly into the nineteenth century. The
Civil war marked a pivotal moment in federal taxation policy. To finance the Union war effort,
the U.S. government delivered the primary federal profits tax underneath the revenue Act of
1861. Although to begin with a temporary degree, this tax set a precedent for federal
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involvement in direct taxation, expanding the government’s economic energy and demonstrating
taxation’s position as a mechanism for country wide balance.
The 16th Amendment and the Institutionalization of Federal Taxation
The progressive technology further cemented the federal authority's authority over
taxation. The ratification of the 16th modification in 1913 essentially reshaped American tax
policy by using granting Congress the strength to levy a profits tax without apportionment some
of the states. This marked a primary shift closer to centralized federal taxation, supplying a
sustainable revenue movement for the federal authorities and laying the inspiration for destiny
economic rules, such as modern taxation and social welfare applications.
Taxation in the 20th Century: A Tool for Economic and Social Policy
At some stage in the 20th century, taxation became an essential tool for shaping each
financial and social rules. The new Deal programs of the Thirties, carried out underneath
President Franklin D. Roosevelt, relied heavily on taxation to fund public works, social safety,
and economic healing efforts for the duration of the remarkable depression. The expansion of the
welfare nation, military spending all through global conflict II, and submit-conflict financial
improvement similarly strengthened the federal government’s reliance on taxation as a means of
governance.
The latter half of the century noticed large shifts in tax policy, such as the Reagan-generation tax
cuts of the Eighties, which promoted deliver-side economics by using lowering marginal tax
costs. These rules ignited ongoing debates over the position of taxation in economic boom,
earnings inequality, and authorities spending a discourse that maintains into the cutting-edge.
Conclusion: Taxation as a Catalyst for Political Change
From the colonial resistance towards British taxation to modern monetary policy debates,
the records of taxation in the America illustrates its profound impact on governance and political
energy. The evolution of tax regulations reflects broader societal changes, financial demanding
situations, and moving ideological priorities. As taxation continues to shape country wide policy,
its role as a motive force of political transformation stays as relevant as ever.
RESULTS:
Contrasted with different historical civilizations, the taxation structures of the US and
Rome played critical roles in shaping their economies, governance, and social
systems. Every system had precise functions that encouraged economic growth, fairness, and
state stability.
1.
Revenue Collection and Economic Impact:
The U.S. tax system is primarily based on earnings, corporate, and payroll taxes, with
fantastically low reliance on intake taxes. This permits for financial flexibility however results in
restrained public services in comparison to different evolved international locations.
Rome, however, relied closely on land taxes from provinces, indirect taxes, and tribute
from conquered regions. Even as this allowed Rome to maintain army growth and public works,
it created lengthy-time period financial strain as conquests slowed.
2.
Tax Burden Distribution:
Within the U.S., taxation is progressive, meaning better earners pay more. However, the
absence of a country wide VAT and lower social blessings shift greater monetary obligation onto
individuals.
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Rome’s system exempted citizens from direct taxation for tons of its records, putting a
disproportionate burden on provincial topics. This brought about growing discontent within the
provinces and contributed to economic instability.
3.
Collection Methods and Corruption Risks:
The U.S. has a centralized tax systems with regulatory oversight, reducing corruption but
growing administrative complexity.
Rome outsourced tax collection to personal contractors (publicani), causing to big
corruption, excessive taxation, and financial trouble for many.
4.
Role of Taxes in Government Stability:
U.S. tax sales finances a combination of navy, infrastructure, and limited social
applications. The device is adaptable but often debated regarding fairness and performance.
Rome’s tax system become to start with powerful in sustaining its empire but became
unsustainable whilst territorial expansion halted, contributing to monetary decline and political
unrest.
CONCLUSION:
The ancient analysis of taxation structures in the America, Rome, France, and Austria
highlights how taxation has shaped economic systems, governance, and social dynamics across
unique periods and regions. Even as each system become designed to sustain country features
and financial growth, their long-term effects various appreciably.
Rome’s taxation model relied closely on territorial enlargement, provincial taxation, and
tax farming, which to start with financed navy dominance and infrastructure but in the end have
become unsustainable as conquests declined. In evaluation, modern-day structures like those of
the U.S., France, and Austria have advanced to stability revenue era with monetary increase and
social fairness.
The U.S. tax system prioritizes lower overall taxation and enterprise incentives, fostering
financial dynamism but limiting public services as compared to European nations. France and
Austria, with their higher tax burdens, emphasize wealth redistribution and full-size social
programs, decreasing inequality at the price of greater financial obligations on organizations and
individuals.
The evaluation underscores that taxation is not simply a tool for revenue collection
however a reflection of societal priorities and governance strategies. Sustainable tax rules must
balance monetary growth, social equity, and country stability, adapting to changing financial and
political situations. The lessons from Rome’s decline, France and Austria’s structured tax models,
and the U.S.’s monetary flexibility illustrate the ongoing mission of designing truthful and
powerful taxation structures.
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