ИСТОРИЧЕСКИ АНАЛИЗ НА ВРЪЗКАТА МЕЖДУ ДАНЪЧНОТО ОБЛАГАНЕ И ОБЩЕСТВЕНИТЕ ПРОЦЕСИ
HISTORICAL ANALYSIS OF THE INTERACTION BETWEEN TAXATION AND SOCIAL RELATIONS

Summary/Abstract: The relationship between taxation and the political balance of power is very close because taxes are compulsory levies imposed by public authorities and have always played the role of a mechanism of state control. Taxes have been existing from the beginning of history, and the connection between sovereignty and taxation is ubiquitous. In every state, taxes are an expression of sovereign power with the ruling organ to tax the people. The power to tax, therefore, represents sovereignty of the state. The aim of this study is to research how the types до taxes and principles of taxation developed in the course of history and what are the reasons that made this development urgent.

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