Tax Law History Istoria dreptului fiscal. Reformele fiscale din secolul XVIII realizate de către Nicolae și Constantin Mavrocordat
Tax Law History. XVIIIᵗʰ Century Tax Law Reforms Introduced by Nicolae and Constantin Mavrocordat

Summary/Abstract: The article aims to present the tax reforms of the first Phanariot rulers, Nicolae Mavrocordat and Constantin Mavrocordat, which radically changed the tax system in the Romanian Principalities in the first half of the 18th century. Nicolae Mavrocordat introduced the “cislă” system of taxation, a single tax that established a fixed amount to be paid by each household, payable annually in four instalments. This simplified the collection of taxes and contributed to greater transparency, however by increasing the tax burden on the peasants at the expense of the boyar, it encouraged the peasants to flee their manorial estates. His son, Constantin Mavrocordat, through the famous “Așezământ” of 1740, abolished numerous categories of taxes and imposed only the “clacă,” establishing a precise number of days of work that peasants had to perform. Thus, Moldavian peasants had to work 12 days a year and Wallachian peasants 24 days. The reforms of the two rulers, also in the tax procedure, administrative, and judicial fields, contributed to the centralization of the tax administration and to the establishment of more balanced social relations, which lasted for more than half a century and were applied uniformly in the two Romanian Principalities.

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