What is the tax in Ancient Egypt? Tax history

Egyptian civilization is considered one of the oldest in the world. She always presented a special interest for researchers. In addition to the richest culture, the Egyptian civilization was also characterized by the specificity of the economy. As one of the peculiarities of this sphere, rationing in the form of firmly fixed incomes and expenses acted. Its main goal was the uninterrupted supply of households and treasury revenues. Many researchers believe that it is from the time of the existence of this state that the history of taxes begins. Let us further consider how the valuation was carried out.

General information

The history of taxes began with the definition of objects of rationing. They were land plots, grain and other products, maintenance of workers. The object of rationing was directly collection of taxes. In ancient Egypt, after floods, land surveying has always been conducted. It consisted in the preliminary determination of the grain tax. Employees in Ancient Egypt, who collected taxes, were materially responsible persons. In case of impossibility to provide the established norm, the agent could be executed.

Accounting technologies

To understand what a tax is in Ancient Egypt, you should familiarize yourself with the methods that were used to keep the record. Technologies differed by types of records - by types of responsibility and land tenure. In the latter case, it was indicated in the papyrus that the land that is cultivated by a certain person (it was inscribed by whom exactly) consists of:

1. The size of the plot.
2. Norms per unit area.
3. The total amount collected.

All the indicators in papyrus were indicated by red ink. Other records refer to other forms of ownership. They began with the words "part, share". Such records consisted of 3 digits. The first was black, the rest - red:

1. Total plot size.
2. The portion that is taxable.
3. The rate of taxation.

The latter was constant and fixed and amounted to 12/4 grain measure. There was another option for keeping records. They consisted of 2 black digits. In this case, the measurement of the sections was carried out at the elbows (for other records - in aru). In the sources that have survived to the present day, it is difficult for researchers to understand exactly the contents of the records. However, conditionally they denoted that a certain share of the land is considered not to be made, and therefore it is not subject to taxation.

Specificity of inventories

Defining what a tax is in Ancient Egypt, it should be mentioned that the technology of recording and determining indicators depended on the economic nature of the objects. Due to the fact that different items were listed in the same inventory, all types of registration were present in the papyrus. According to modern researchers, it was possible to maintain registers separately depending on the type of records. However, since this approach was not used, scientists conclude that the key link was economic control. Its objects were primarily the land and the people responsible for it.

Who paid taxes in Ancient Egypt?

First of all, private landowners did this. Those people who cultivated arable land were under surveillance all the time. With them, too, withholding tax. However, this took place within the framework of a multi-level system of economic control. The farmers did not actually know what the tax was. In Ancient Egypt, the harvest was harvested for a month under the constant supervision of the inspectors. Then he fully, in full, surrendered to the warehouses. After that, the surplus crop (amount exceeding the rate of delivery) returned to farmers. Its value depended on the size of the treated area. In this connection, farmers had to be present during the survey and take an oath that the measurement was carried out correctly. The grain was transported to the central storages. After that, it was distributed among the farms owned by the ancient Egyptian pharaoh including. Each stage, of course, was accounted for by responsible people and controlled. The distribution system assumed reconciliation, execution of documents, mutual and higher checks. All cases of non-compliance were immediately recorded on the papyrus.

Livestock raising

Explaining what a tax is in Ancient Egypt, one can not fail to mention another important material resource - livestock. It is not clear from the surviving sources whether the litter was subjected to rationing, but the census of agricultural animals as a whole in the state was held every 2 years. The cattle were driven to the places where the count was made. There, for the purpose of taxation, animals were branded. In accounting, the division of livestock was observed depending on the species, age and production purpose. According to the inventories, consolidated lists were formed.

Census of property

It was held periodically. The census was of great importance in the control system. So, in some documents, when determining the date, they referred to it. For example, the following entry was made: "The year after the seventh account of fields and gold." Filed lists of peasant property were made with indication of livestock, allotments, landings, as well as taxes from these objects. The taxes were called labor. The list of taxes collected from the property was formed, according to the researchers, on the basis of records of grain. In the same documents, the indebtedness of the person who owned the objects was also indicated. Periodically, the arrears were collected. To do this, officials traveled with a detachment of guards and ruthlessly dealt with debtors.

Population census

It was conducted every 15 years. The descriptions indicated the categories of the population, as well as their property. With special care, the workforce was recorded. It began with the design of people at the place of their activities. The document on recruitment was sent to the management office of tsarist papers. After that he went to the supervisors of the parties of workers. In accordance with this document, the order on appointment was issued. People were counted on their heads. Staff records were supplemented by records on the accounting of the use of force. For this purpose, the names of the lists were kept. They did not appear for reasons. As respectful were recognized rituals in the temples, the illness of the worker or his relatives, and also the bite of a scorpion.

Kinds of taxes

Ancient Egyptian pharaoh welcomed the formation of economic relations on the basis of slave labor of slaves and free landowners. There were a lot of taxes:

• Apomoyra - was introduced in money and in kind (it was 1/6 of the crop).
• Tax on grapes.
• 5% of the rental income.
• 10% of the sales value of the products.
• 2% on market transactions (for export / import of goods, including).
• Apostolion - the tax for travel on the territory of the country.

The latter was collected from sailors, captains, artisans and other passing people. There was also a special tax for a pass to the desert, a fee for the maintenance of the fleet, doctors, baths, police, local administration and so on.

Monopolies

They were very common in ancient Egypt. So, for example, the monopoly on:

• Extraction of materials and raw materials (for ore, flax);
• Production (production of papyrus, oil);
• Circulation (import of goods);
• Finance (banking organizations).

There were also compulsory monopolies. Their existence was due to the fact that the owners of capital did not hurry to invest them because of the high rate. As a variety of monopoly, farming was. He was also compulsory. Its essence was that the funds collected from the payers should be sent to the treasury. Fertilizers accepted products, organized their processing, processing, could hand them over to merchants and get a solid amount for them.

Earth

It was at all times the main object of taxation. The main export product was grain. The owner of the land was the ancient Egyptian pharaoh. However, allotments could be transferred to peasants, nobles, and temples. The processing of sites was carried out by slaves or the same peasants. In papyri there is a detailed classification of the land on different grounds:

• To taxes.
• Crops.
• Degrees of irrigation.
• Order.
• Possession.
• Quality.

Sites could be transferred from one category to another. This process was mandatory recorded in the documents. The evaluation of the crop was checked by a special commission according to the measurement data of the plot. This was also recorded in special documents with seals. They were made in two copies. For some categories of the population, taxes were not introduced. In particular, judges and scribes were released from them.