- ISBN
- 9788419187420
- Tamaño
- 160 X 230
- Páginas
- 372
- Encuadernación
- Tapa Blanda
On the Origins of Taxation
(Ancient roots of tax systems)
Dr. Csaba Szilovics
In this monograph, the author examines the ancient origins of taxation, tracing its roots from prehistoric times to the emergence of early civilizations. The work analyzes how tax systems evolved along two distinct paths in irrigated and rainfed farming cultures, challenging the notion that taxation is merely a byproduct of established states. Instead, the author argues that organized taxation was a fundamental catalyst for the development of early states, administration, and sovereignty. Drawing on archaeological evidence, historical data, and sociological frameworks, the study provides a comprehensive look at the emergence of early public works, crop taxes, and military service obligations in societies ranging from Ancient Egypt to the Roman Empire.
Acerca del autor/a
Dr. Csaba Szilovics
Autor
The author was born in Pécs in 1966, he obtained his law degree in 1992 at The University of Pécs. Ha has been working at the Faculty of Law and Political Sciences at The University of Pécs as a professor and the head of the Financial and Economical department. At the Faculty of Economics he graduated from economy (MBA division) in 2000 and he made a Phd degree in 2002. He was a performer and seminar leader at more than 20 international conference form Spain to China. At the moment he is the external consultant of the Sanghai Academy of Sociological and Law sciences. Including of his more than 160 scientifical publication there are 6 hungarian and one german monography, he has more than 30 english and german languaged study. His special research topics are law following, the history of taxation , the central bugdeting and the synthesis of the optimal tax system.
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