651

taxation and public income

Broader Term: government activities88 Documents

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.

Identifier
651
Broader Term
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