The Sociology of Taxation
| Autor: | Fritz Karl Mann |
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| Rok vydání: | 1943 |
| Předmět: | |
| Zdroj: | The Review of Politics. 5:225-235 |
| ISSN: | 1748-6858 0034-6705 |
| DOI: | 10.1017/s0034670500048609 |
| Popis: | Modern financial history records two fundamental changes in the concept of taxation. While, from the 16th to the 18th century, tax collection was considered as an expedient in times of emergency and even an abuse which as soon as possible should be replaced by income derived from public property, particularly domains, and by voluntary contributions, common opinion has gradually acquiesced in its permanent character. Current taxation is the inseparable twin of the modern State. This is as true for socialist as for capitalist countries. It is significant that even Soviet Russia, in spite of her vigorous collectivization, had to admit that the government could be more easily financed by current compulsory contributions than by the yield of public enterprises. After a brief diversion into the Utopian tax-free stage during the years 1920 and 1921, she regretfully returned, under the auspices of the New Economic Policy (NEP), to a broad scheme of direct and indirect taxation. Moreover, the recent suggestion of a follower of Mr. Keynes that taxation be stripped of its traditional function since the raising of revenue “can be brought about so much more easily by printing the money.” seems not to have made any deep impression on public opinion. Except for times of emergency and wars, governments are condemned for borrowing a large proportion of their needs. |
| Databáze: | OpenAIRE |
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