Bylya, A.B. Taxation history and views of A. Smith and d.ricardo on taxes

Abstract: This article is devoted to the issues of evolution of taxation in different states (China, Greece, Rome), taxation in Russia, teaching of A. Smith and D. Ricardo on taxes. The author also points out some legal aspects of taxation regulation, as well as some sources of legal regulation (Russkaia Pravda). Historically, the first taxes appear in the ancient world. The taxes were levied for the needs of development of the first states, taxes being one of important elements of state, financial guarantees for the government, ability to control the population. Firstly, the taxes were regarded as sacrifice based on various customs and traditions of different peoples and nations. Later taxes gain more and more importance with the development of state, and the needs to fulfill the requirements of the state apparatus. Later various taxes appear, such as tithe, chiefry, etc. The article shall be of interest to the students, postgraduate students, lecturers and all those interested in taxation issues.

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