Tax lease

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The tax lease is a method of collecting taxes in which a state does not collect taxes and duties itself, but through private individuals (tax leaseholders), to whom the tax revenue is leased against prepayment or current payments . The payments of the tax tenants can be determined by the state or the right to levy taxes can be auctioned in advance. The system is linked to the transition from taxes in kind to taxes to be paid in cash. For the advantages and disadvantages of tax leases, see Publicani .

Its origins are in ancient Greece . In Ptolemaic Egypt , too , the system is used for the 3rd century BC. Occupied. The tax lease is of particular historical interest among the ancient Roman publicani and in absolutist France through so-called general tenants ( subscription fiscal , Ferme générale ).

In the Ottoman Empire , too , the tax lease ( iltizam , malikâne ) was common until the beginning of the 19th century (abolished during the Tanzimat era). Acts of violence perceived as arbitrary by the tax farmers ( mültezim , Ez. ) Caused general discontent among the people.

literature

  • Carl H. Becker : Tax lease and feudal affairs. A historical study of the emergence of Islamic feudalism. In: Islam. Vol. 5, No. 1, 1914, ISSN  0021-1818 , pp. 81-92, doi : 10.1515 / islm . 1914.5.1.81 .
  • Martin Hackenberg: The leasing of duties and taxes. A legal transaction of territorial financial administration in the Old Reich, illustrated using the example of the Electorate of Cologne (= studies on policey and police science ). Klostermann, Frankfurt am Main 2002, ISBN 3-465-03177-6 (At the same time: Frankfurt am Main, University, dissertation, 2000).
  • Fritz Herrenbrück: Tax Lease and Morals. To assess the “telônes” in the New Testament environment. In: Hildegard Temporini , Wolfgang Haase (Hrsg.): Rise and decline of the Roman world . Part 2: Principate. Volume 26: Wolfgang Haase (Ed.): Religion - Pre-Constantinian Christianity: New Testament (factual topics). Volume 3. de Gruyter, Berlin et al. 1996, ISBN 3-11-015006-9 , pp. 2221-2297, ( associated list of sources ).

Web links

Remarks

  1. ↑ Werner Huss: The administration of the Ptolemaic empire. Munich 2014, p. 70.