THE EMERGENCE AND DEVELOPMENT OF TAXES AND TAX SYSTEMS: HISTORICAL ASPECTS AND MODERN TRENDS

Abstract

The article examines the genesis of taxes and tax systems from the most ancient forms of mandatory payments to modern taxation models. The historical stages of the formation of tax relations, their evolution under the influence of socio-economic transformations, as well as the role of the state in shaping tax policy are revealed. The key concepts of taxation that have been formed in different historical periods and their impact on modern tax systems are analyzed.

It has been found that in the first period of development of taxes and tax systems, which covered the ancient world and the beginning of the Middle Ages, taxes were not only an economic mechanism, but also an instrument of political control and cultural development. Ancient civilizations taught humanity that taxes are: the basis of statehood, require accounting, legality and moderation, must be socially balanced, and work best when perceived as a shared responsibility.

In the second period of development of tax systems (16th–18th centuries) in Europe, a turning point occurred: taxes in this period became not just a source of income, but the foundation of the nation-state. The transition from the medieval to the Early Modern tax system meant the replacement of feudal levies with centralized, legally enshrined monetary taxes.

In the 19th–20th centuries, tax systems changed radically: from “taxes for the state” to taxes for society. Industrialization, the rapid growth of cities, and the development of international trade led to the emergence of new taxes: corporate income tax, wage tax, capital tax, and customs tariffs as instruments for protecting the national economy. Taxes began to adapt to a market economy, and the process of forming tax equality took place.

In the 21st century. new trends in the development of taxation are being formed, in particular, the digitalization of the economy, international tax coordination, the introduction of a global minimum tax, the strengthening of the role of indirect taxes, the focus on tax justice and the desire to reduce income inequality, the greening and simplification of taxation, and the strengthening of tax control.

Analysis of trends in the development of tax systems in the 21st century. indicates their gradual transformation from a fiscal instrument to a comprehensive mechanism for regulating the economy, when taxes become an instrument of social justice and sustainable development.


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