Еволюція надзвичайного оподаткування: від давньогрецької ейсфори до вітчизняного військового збору

Abstract

Досліджено еволюцію надзвичайного оподаткування у світовій практиці. Охарактеризовано причини, наслідки та способи запровадження надзвичайних податків у Стародавній Греції, Візантійській імперії, Римській імперії, Середньовічній Європі, Київській Русі, Московії, Радянському Союзі. Окрему увагу зосереджено на аналізі вітчизняної практики надзвичайного оподаткування. Introduction. Support for the viability of any state of the world is accompanied by a need for financing major areas of social and economic activity, which is realized through public spending. In turn, these expenditures can be divided into ordinary and extraordinary, the difference between what Russian scientist financier I.Kh. Ozyerov saw, first at the time of their occurrence and the possibility of prediction, and secondly – the duration of the results of a particular type of government spending. In turn, to finance unplanned emergency expenses forced the government to seek additional sources of financing, the most archaic form of which is the use of emergency taxes. Purpose. The article is to study the origin and historical aspects of becoming an emergency tax on a global level and on the national territory. Results. The evolution of emergency tax in the world. Characterized causes, consequences and ways of implementing extraordinary tax in Ancient Greece, Byzantine Empire, Roman Empire, medieval Europe, Kievan Rus, Muscovy and the Soviet Union. Special attention is focused on the analysis of national practice emergency tax. Conclusion. Emergency tax – a kind of taxation, which involves levying of taxes to finance unforeseen needs of the state (of warfare, elimination of consequences of large-scale natural disasters, etc.). Emergency tax was known to the ancient world and the era conditional on the absence of a developed system of public credit and the need to accumulate considerable resources in a relatively short period of time. The mechanism of emergency tax based on the occasional (temporary) basis and involves two basic forms – introducing new taxes or increasing existing rates. Among the promising areas of research of extraordinary taxation should distinguish more detailed study of certain types of taxes and extraordinary features of their calculation and payment under current conditions.