Subject Description


Taxation and public income

OCM Identifier


Subject Description

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.

Government activities

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