- PII
- S0321-03910000338-7-1
- DOI
- 10.7868/S10000338-7-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume 77 / Issue 4 (77)
- Pages
- 840-869
- Abstract
- The article analyses the formation of the fiscal system in the early Chinese empires of Qin and Han against the background of political and economic history of fourth to first centuries B. C. The Qin fiscal model took shape in the middle of the Warring States period (453-221 B.C.) and featured a number of in-kind taxes and labour levies to maximize resource extraction from a relatively circumscribed fiscal base. This system proved itself as an efficient mechanism through which the Qin campaigns of conquest were financed during the fourth and third centuries B.C., but its functioning was associated with high monitoring costs and ruled out fiscal compromise with local elites. In course of the century that followed the collapse of the Qin Empire in 207 B.C., the second fiscal transformation took place, which resulted in the development of fiscal principles and techniques that endured for the next two millennia of China's imperial history.
- Keywords
- Taxation, tax system, transformation, Qin, Han, early Chinese empires, monetization, labour levies
- Date of publication
- 01.10.2017
- Year of publication
- 2017
- Number of purchasers
- 4
- Views
- 559
RAS History & PhilologyВестник древней истории Vestnik drevney istorii
- ISSN (Print) 0321-0391
- ISSN (Online) 3034-5251
FISCAL SYSTEM IN THE FORMATIVE PERIOD OF THE ANCIENT CHINESE EMPIRE (LATE FOURTH - FIRST CENTURIES B.C.)
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library