Taxation

   Byzantium (q.v.) was comprised chiefly of landowners. Hence, the bulk of taxation was imposed on rural populations, both on their land (including houses and livestock) and on their persons. Diocletian's capitatio-jugatio (qq.v.) system used such a combination assessment for the annona, a tax paid in kind with provisions or commodities, often grain. After Constantine I's (q.v.) stabilization of the coinage with the nomisma (qq.v.) the land tax (called the kanon after the seventh century) was more likely to be paid in cash. The tax base was considerably eroded in the 10th and 11th centuries by the growth of large estates owned by the wealthy (dynatoi [q.v.]). Because wealthy landowners, including monasteries, often gained tax exemptions (by exkousseia [q.v.]), such burdens fell particularly hard on ordinary peasants. In a series of laws enacted by emperors from Romanos I to Basil II (qq.v.), the state attempted to preserve the tax base of small landowners by requiring the dynatoi to make up the deficient tax payments of their neighbors (the epibole, later the allelengyon [q.v.]). Urban populations paid taxes on their land and buildings, and special taxes like the chrysargyron (q.v.). There were export and import taxes as well. Tax payments flowed to the appropriate genikon (q.v.), and to other treasuries (e.g., the vestiarion and sakellion [qq.v.]). With the growth of the pronoia (q.v.) system in the 12th century, general taxation (called telos), based on tax inventories (praktika), was separated from the taxation on paroikoi (q.v.) granted to the holders of pronoia grants (called pronoiars). The Byzantine tax system, constantly under threat of being eroded by social privilege, was further complicated by variation in tax burdens from region to region, the manner in which taxes were assessed, the variety of taxes, the way they were collected (directly by the state, or by tax farmers), and the extent of Byzantine territory at any given time. Ultimately, this last factor proved to be decisive in the long decline of Byzantium (q.v.), as the empire lost its tax base to the Venetians, Genoese, Seljuks, and Ottomans (qq.v.).

Historical Dictionary of Byzantium . .

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  • taxation — tax‧a‧tion [tækˈseɪʆn] noun [uncountable] TAX 1. the act or system of charging taxes: • These reforms will occur at the same time as changes in banking and taxation. • Reinvested profits would be exempt from taxation (= would not be taxed ) …   Financial and business terms

  • taxation — [ taksasjɔ̃ ] n. f. • taussacion 1283; lat. taxatio ♦ Le fait de taxer (I); son résultat. 1 ♦ Fixation par voie administrative, réglementaire, du prix maximum (parfois minimum) applicable à certains biens, certains services. Taxation de denrées… …   Encyclopédie Universelle

  • taxation — tax·a·tion n 1: the action of taxing: as a: the imposition of taxes b: the judicial determination of costs 2 a: revenue obtained from taxes b: the amount assessed as a tax 3: a particular system of taxing …   Law dictionary

  • Taxation — refers to the act of a taxing authority actually levying tax. Taxation as a term applies to all types of taxes, from income to gift to estate taxes. It is usually referred to as an act; any revenue collected is usually called taxes. Taxation can… …   Investment dictionary

  • Taxation — Tax*a tion, n. [F. taxation, L. taxatio a valuing, estimation, from L. taxare. See {Tax}.] 1. The act of laying a tax, or of imposing taxes, as on the subjects of a state, by government, or on the members of a corporation or company, by the… …   The Collaborative International Dictionary of English

  • taxation — Taxation. s. f. v. Il n a guere d usage qu au pluriel, & sign. Certains droits attribuez à quelques Officiers qui ont le maniement des deniers du Roy. Il a tant pour ses taxations. de tout l argent qui luy passe par les mains, il a cinq deniers… …   Dictionnaire de l'Académie française

  • taxation — [tak sā′shən] n. [ME taxacion < MFr taxation < L taxatio < pp. of taxare: see TAX] 1. a taxing or being taxed 2. a tax or tax levy 3. revenue from taxes …   English World dictionary

  • Taxation — (v. lat.), Schätzung, Würdigung des Werthes eines Gegenstandes, bes. wenn sie im Processe od. sonst in Veranlassung eines juristischen Geschäftes geschieht. Die T. erfolgt durch Personen, welche entweder von den betheiligten Parteien eigens zu… …   Pierer's Universal-Lexikon

  • Taxation — (lat.), Schätzung oder Wertbestimmung einer zum Verkauf, zum Austausch oder zur Übergabe bestimmten Sache, geschieht auf Anordnung einer Staatsbehörde oder auf Veranlassung von Privatpersonen durch Taxatoren, Sachverständige, die von den Parteien …   Meyers Großes Konversations-Lexikon

  • taxation — (n.) early 14c., imposition of taxes, from Anglo Fr. taxacioun, O.Fr. taxacion, from L. taxationem (nom. taxatio), noun of action from pp. stem of taxare (see TAX (Cf. tax) (v.)) …   Etymology dictionary

  • taxation — ► NOUN 1) the levying of tax. 2) money paid as tax …   English terms dictionary

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