Podatek podwodowy do połowy XVII stulecia w Koronie
The podwoda tax to the mid-seventeenth century in the Polish Crown
Author(s): Karol ŁopateckiSubject(s): Economic history, Government/Political systems, 16th Century, 17th Century, Fiscal Politics / Budgeting, Transport / Logistics
Published by: Instytut Historii im. Tadeusza Manteuffla Polskiej Akademii Nauk
Keywords: unpaid transport duties (podwody); taxes and finances in the Crown; court treasury; transport revolution; tax collectors; urban wealth tax (szos); transport in the 16th–17th cc.;
Summary/Abstract: The article analyses the reasons for introducing the transport services (podwoda) tax in 1564. Next, it characterises its further organisational and legal reforms conducted in the second half of the sixteenth and the first half of the seventeenth centuries. Then, it presents the principles of calculating the tax for payers, the methods of its levying and solutions concerning the collection of outstanding taxes. The research is based on the reforms of King Władysław IV carried out in 1646–1647, when the tax base was increased four times. The study also includes an assessment of the amount of revenue flowing to the court treasury from these duties.
Journal: Roczniki Dziejów Społecznych i Gospodarczych
- Issue Year: 2022
- Issue No: 83
- Page Range: 175-199
- Page Count: 25
- Language: Polish