Taxation And Public Income

Scope Note

Sources of public income (e.g., gifts and bribes, tribute, registration and license fees, ground rents, profits from public enterprises, fines, confiscations, tolls, taxes); types of taxes (e.g., taxes in kind, labor levies, poll taxes, property taxes, stamp taxes, excise taxes, customs duties, income taxes, inheritance taxes); importance of and revenue from each type; differentiation by administrative level; principles of taxation; tax law; mode of fixing and collecting taxes; specialized personnel (e.g., tax collectors, tax consultants); tax exemptions; etc.