Tax register (finance)
The tax register (sometimes also the tax list ) is a register in which tax revenues or taxpayers are or have been entered.
Tax list in the Roman Empire
In the Gospel according to Luke of the New Testament of the Bible it is mentioned in the Christmas story that all residents of the Roman Empire had to be entered in a tax list, which was carried out for the first time.
Imperial tax register in the Holy Roman Empire
For the HRR it was decided at the Reichstag in Worms in 1495 that a poll tax , which is based on the wealth of the citizens as a common penny , is to be paid. All persons older than 15 years were taxable. The decision was made by a. because of the threat from the Ottoman Empire captured ( Reichstürkenhilfe ) and as a result, all residents were recorded in lists for the first time, which in the present u. a. represent an important source in family research .
Tax register in the Ottoman Empire
When researching the history of the Ottoman Empire, the tax registers ( Defter ) are a valuable historical source for historians, as they contain the first written mention of many settlements and the size and wealth of the settlement can be inferred from the level of tax revenue (see Tımar system ).
Tax register in Switzerland
As of January 1st, 2016, all values in the tax register are subject to tax secrecy. The municipalities or cantonal tax authorities only provide third parties with information about the last legally binding tax factors of natural or legal persons,
- if a written consent of the taxable person is presented
- if authorities or organizations that have an overriding public interest in the information based on the decision of the Finance Directorate of December 22, 2015 in accordance with Article 153, Paragraph 2, Letter c StG, inquire.
- if the person seeking information provides evidence of an economic interest in the last legally binding tax factors of the taxable person.
