Vereschagin, S.G. Paradigms of taxation in political science

Abstract: Theoretical grounds for taxes and taxation lack deep historical roots. Prior to XVII centuries relevant ideas lacked true systematic character, which does not allow us to recognize them as serious theoretical works in this sphere. The substitution of temporary and extraordinary taxes to the regular general taxes upset the people. It called for the theoretical grounds for taxation. This article by S.G. Vereschagin is devoted to the paradigms of taxation from the Ancient World to our days.