TAXWORLD: Inheritance Tax, Income Tax....


 

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Last update 05/29/2005

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TAX FARMING

TAX FARMING

Tax farming is the principle of assigning the responsibility for tax revenue collection to private citizens or groups.  Tax farming occurred in Eygpt, Rome, Great Britain, and Greece.  The principle was considered very effective for tax revenue collection  but suffered from a tendency of the tax-farmers to abuse the taxpayer for collection.  Only when the system included checks and balances for the tax-farmer as well as the taxpayer did the system seem truly successful.  The publicani of Rome were known as some of the most abusive tax-farmers.   Tax farmers bid at auction for the contract rights to collect a particular tax and was held responsible for any loss.   In Eygpt taxes for collected very effectively without tax farmers until the Greek Ptolemies set up rule.  Under the Ptolemies the tax-farmer watched over the taxpayer and the government tax collector to prevent the scribes from imposing lighter taxes on the poor and unfortunate.

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