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- Title
Mechanizmy poboru podatków nadzwyczajnych na początku XVI wieku na przykładzie kaliskich rejestrów poborowych.
- Authors
Związek, Tomasz
- Abstract
The article is devoted to mechanisms of extraordinary tax collection in the early 16th c. as exemplified by tax rolls from Kalisz from the years 1507–1510. Thanks to analyses of available source materials it has been possible to reveal and describe many elements of the tax collection system, including the stages of compiling tax rolls, the work of tax collectors’ offices, the issue of tax collection being actually carried out on time, the spatial aspect of collection and the characteristics of the social groups responsible for delivering the money to collectors. The article is intended to facilitate discussion on the history of the tax system in Poland in the early-modern period.
- Subjects
TAX collection; TAX administration &; procedure; TAX enforcement; TAX evasion; SOCIAL groups; JAGELLON dynasty
- Publication
Quarterly of the History of Material Culture / Kwartalnik Historii Kultury Materialnej, 2022, Vol 70, Issue 1, p3
- ISSN
0023-5881
- Publication type
Article
- DOI
10.23858/KHKM70.2022.1.001