Who is a tax collector? Leap into history

Duties and taxes have existed at all times in almost all countries. And the person who was responsible for collecting these taxes and went and was called a tax collector. However, in ancient Rome, the tax collector was called a little differently - a tax collector. These people enjoyed great influence and trust from the top officials of the state. It is for this reason that not everyone could become a tax collector.

All taxes in those days were accumulated in one building. Here everything was carefully counted, noted and recounted, and only after that it entered the state treasury.

But the assistant publicans very often committed thefts, extortion and robberies and were always considered sinners and thieves. These people were prohibited from visiting temples or synagogues and from participating in prayers in public squares or attending services.

It is for this reason that the word publican became the same name as the word sinner, pagan, thief. And not everyone wanted to become a tax collector in Rome. And even if this person still did his job well, the shameful mark of a thief and almost a robber was left on his forehead for the rest of his life.

We can say that a tax collector is a modern tax worker who, in one way or another, tries to collect taxes from people who live in a particular state.

In Russia the situation was somewhat different. Here the tax was introduced only under Peter the Great. The thing is that Russia in those days did not have the money to maintain an expanded fleet and a large army. Peter the Great tried a lot of ways to receive money, but filing was the method of receiving funds that worked best.

Before taxes appeared in Russia, there was such a thing as tax. But tax is not only the obligation to pay taxes, but also to fulfill government duties. This had to be done by the most ordinary peasants.

At first, each person had to pay 80 kopecks in taxes per year. Then this figure dropped to 74 kopecks, and then became equal to 70 kopecks. This was due to the fact that every year the number of residents of Russia increased several times. It was very easy to find out the number of inhabitants in a given territory - you just had to conduct a population census. But the schismatics paid double the tax.

In 1794, inflation and high state expenses increased the tax to the ruble, and in 1867 the tax was equal to 2 rubles 61 kopecks. In the 18th century, taxes accounted for 50% of all state income. This money was used to support the army. The ruling family lived on this money. This money was used to trade with neighboring states.

However, soon filing as a tax had to be abolished. And it was replaced by an income tax, which was introduced at the beginning of the last century.

Did you know that there are countries in the world that have no income tax? This:

1. Bahamas.

2. Bahrain.

3. Bermuda.

4. Burundi.

5. Kuwait.

6. Monaco.

9. Somalia.

11. Uruguay.

12. Vanuatu.

There have never been any taxes or tax collectors here, and no one is going to introduce taxes on anything here.

A man from God preaches among the people. But what is this? He is seen sitting among tax collectors and harlots! People who had listened to him before are indignant: “Here is a man, a drunkard, a friend of tax collectors and harlots!” The situation, taken from the Bible, describes the preaching of Jesus Christ, the Son of God. But why was it considered so reprehensible at that time to associate with tax collectors? And who are publicans?

Who is a publican

In short, publican is an old word that describes a person whose job it is to collect taxes from the common people. No wonder these people were treated this way by society at the time! And at all times, people who fleeced the poor were not held in high esteem by the people. What then caused Jesus, the Son of God, to sit among such people who were not respected at all? What role did these people occupy during those times and throughout history? Let's try to understand these issues.

What did publicans do in Rome?

In the Roman Empire, Roman military leaders collected taxes on land. This system was well regulated. However, in principle, anyone who had the appropriate influence could have the power to export or import goods transported through the country by merchants. It was enough to obtain the necessary permission. But this privilege could cost a considerable amount of financial resources. When these “publicans,” or collectors, went about their work, they could profit from tax revenues that far exceeded their normal rate. True, all this activity was not carried out at all as easily as it might seem. Subcontractors or superiors constantly monitored the legality of tax collection in certain parts of their territory.

Zacchaeus and Matthew - tax collectors of the time of Christ

As we read, we find information about a publican named Zacchaeus. From the Gospel of Luke, chapter nineteen, verses one and two, we learn that he was most likely a ruler placed over other publicans or tax collectors. The publican Matthew is the next one we learn about from the Word of God - the Bible. Jesus, the Son of the Creator, appointed him as an apostle or “messenger” (as the literal translation of the word suggests). Apparently, Matthew not only collected taxes in Capernaum, but also had his own tax office in this city.

Why were publicans not respected?

People like Zacchaeus and Matthew were treated with deep contempt and disrespect in those days. They inflated the taxes levied on the common people; these people were not very revered by their own compatriots. Also in the Holy Scriptures we find information that some Jews considered it disgusting to even eat with such people. They were treated as sinners and put on a par with public prostitutes. The Jews also expressed their contempt for these people because they supported the Roman Empire, which was believed to consist of “unclean” pagans. If such a person were lying unconscious on the street, it is unlikely that anyone would help him.

Tax Collectors and Christ

However, as we read the Gospel, which tells about the life of the Lord Jesus, we notice how strikingly different the views he taught were from those generally accepted at that time. Nowhere do we read that Matthew or Zacchaeus continued to deceive people after they became Christians. On the contrary, as we learn from the Bible, Matthew left his office in order to follow his Lord. No wonder Christ valued this man so much! He himself repeatedly said: “It is not the healthy who need a doctor, but the sick,” thereby showing that the publican is not such a hopeless person as most believed in those days. Moreover, the feelings with which Matthew wrote his account of the life of Christ amazes many connoisseurs of world literature. “Reading his Gospel,” they say, “you feel with what warmth he speaks about his Lord.” It is clear that the message of the Son of God found response in the hearts of even those who in the eyes of others found only contempt.

What does the word "publican" mean?

To better understand the meaning of the word publican, we need to explore the origins of this concept itself. It turns out that in ancient times the words “washed” and “washed” meant points where vehicles were checked on land and on water. All kinds of duties that were imposed on them placed an unbearable burden on the people. Mytniki in ancient Rus' were often “thieves in law” - bandits who were not loved. Ozhegov's dictionary gives a simple definition of this word. According to him, a publican is a tax collector in Judea. And Dahl's dictionary complements it. It contains some additional information. According to this dictionary, a publican is a tax collector in Rus'. From this word come two others - “toll house” and “ordeal”. According to the dictionary of Ozhegov and Shvedova, the first concept conveys the idea of ​​subjecting someone to ordeal or suffering, and the second indicates torment or suffering. It is obvious that the word "publican" has become synonymous with a cruel person, a sadist who makes others suffer. From this alone one can judge the reputation that these people had. Previously, various ancient professions were condemned, but this one in particular.

Obviously, close in meaning to the word “publican” is a concept such as “to wash” or “ordeal,” which means to rent out or take (Dahl’s dictionary). This word, among other things, can mean someone's illness, illness or suffering. In addition to all this, this word can indicate someone who lives at someone else’s expense or is a parasitist.

"Ordeal" in Rus'

In those days, all the duty or tax that publicans collected went to provide for the princes who owned one or another inheritance. They had the right to allow or not allow washing on their territory. For example, when two princes agreed on joint cooperation, then both the first and second were obliged, out of politeness, to allow merchants to transport their goods through the territory of the other without unnecessary obstacles. At that time it was called "no frontier" (i.e., no boundaries) or "no holds" (i.e., no obstacles).

If there were those who wanted to avoid paying the mandatory tax in every possible way, then such people could be fined for violating the oral law. This fine was called “washed out.” This is where the word “to squander” comes from, which is consonant with the modern “to squander”, which, obviously, indicated penalties due to which a person could lose his last property.

Types of taxes

In those days, several types of such “wash” were distinguished. As we have already learned, both land and water trade routes were subject to ordeal. Therefore, several types of wash were distinguished: “float wash”, “coastal wash”, “mostovshchina” and “ground wash”. Such duty tax could be paid in cash or in goods. Bridging meant paying a tax when driving across bridges.

In addition to all of the above types, tax was levied on the transportation of goods, its demurrage and upon its sale. It is not surprising that for ordinary people, and even for the wealthy, this was tantamount to fleecing.

Tatar-Mongols and duties

The Tatar-Mongols increased the already unbearable burden of the people. Since the Horde conquest, they introduced a new type of washing, which was called “tamga”. If one wanted to participate in trade in the marketplaces or fairs that were so popular at the time, one also had to pay this type of tax. According to Ozhegov's dictionary, tamga is a duty that was charged by the customs service for the attached stamps. The amount of this tax depended not on how much was supplied in a particular place, but on how much a particular product cost. In a similar way, even monasteries could establish auctions on their territory and take tamga from the goods that were brought. These were the ancient professions.

Modern "publicans"

It is worth noting that tax collector is a profession that has always been persecuted by the common people, and even in our time, people who deprive the common people of the latter are hated by others. Today you can also find a lot of dishonesty in government tax circles. Thus, the customs service, which inspects luggage and verifies the certification of goods transported abroad, also often acts dishonestly. You can hear a huge number of complaints about slow service and delays in order to extract at least something from people. Thus, the customs service today is the same as the tax collectors in ancient times.

Leap into history

As we learned from this article, the Mytniks in ancient Rus' were those people who were very disliked. We also learned how Christ, the Son of God, treated such people. In addition, we had the opportunity to draw parallels with our time, with various tax offices and customs services.

State income consists of many types of payments, and the bulk of it comes from taxes, which are subject to mandatory payment. The Tax Code defines who is a tax collector. These may be state and other authorized organizations, self-government bodies. The tax collector himself is an official who is authorized to collect payments and transfer them to the budget.

What is tax

The existence of any state, regardless of its structure, directly depends on taxes and fees, which replenish the budget and allow expenses to be incurred for the maintenance of government bodies, the army, etc. What is a tax? First of all, this is a mandatory, individual and gratuitous payment, since it is not the same for everyone, but depends on the income received. Without receiving taxes, the existence of the state and its financial activities are impossible.

Both citizens (individuals) and organizations (legal entities) are subject to taxation. In other words, every citizen of a country or organization that has made a profit from its activities is required to pay a certain percentage to the state. Property is also subject to taxation, for example, real estate, vehicles, and so on. The amount of taxes is determined by law.

Tax collection

To carry out accounting and collect the necessary payments, there have always been tax collectors. In a modern state, this is a whole system that performs accounting, verification and directly collects funds. The modern tax collector is the tax office. It is well known to most citizens. But few people know who collected taxes at different times and what such people were called.

The tax collection system developed along with the state and went through various stages. It is believed that the first tax is sacrifice. This can be found in the Pentateuch of Moses, where it is said that the tithe of the seed of the earth and the fruit of the tree belongs to the Lord. In further development, this tithe acquired secular significance and was collected in favor of rulers and princes. In addition, the church collected its tithe.

Initially, the tax collector was the prince with his retinue, who independently collected tribute from his subjects. Later, the collection began to be entrusted to special persons - tax collectors.

Ancient Rome

In ancient Rome, the determination of the amount of tribute was carried out by censor officials, to whom all citizens of Rome brought statements about the state of their property and family composition. These were the first tax returns. And the collection process itself was carried out by tax farmers, whose activities the state was not able to control. Emperor Augustus Octavian began to create special financial organizations that carried out accounting and verification of payments.

I would like to note that in the Roman Empire, military leaders were responsible for collecting taxes from land plots. But anyone could collect tribute from the import and export of goods. To do this, it was necessary to obtain a special permit, which was quite expensive. A tax collector of this type called himself a tax collector. He was essentially the same as a modern customs officer.

Ancient Judea

Ancient Judea was a vassal state of the Roman Empire. It was governed by a Roman governor, and Roman laws were in effect in the territory. Taxes, as in Rome, were handled by special offices. By the way, the tax collector in Judea was the most despicable person. He belonged to a certain class in society, which the Jews treated with deep contempt, since they were dishonest, often exceeded the tax rate, were in the service of the procurator and collected tribute in favor of Rome. This was done, as in Rome, by a publican.

This word was a dirty word. It was considered shameful to communicate with them, to eat and drink together. It is well known that Christ’s disciples Matthew and Zacchaeus were tax collectors, but they sincerely repented and stopped engaging in this activity. Subsequently, Matthew was proclaimed an apostle - a messenger.

Tax collection in ancient Rus'

The taxation system of Rome passed on to Byzantium, from where the word “publican” came to Rus' after baptism. Its meaning remains the same, a publican is a customs officer. The collection of tribute (the main tax) took place in November. The tax collector is a prince with his retinue, who visited all the subjects and collected “polyudye”. This duty did not have a specific amount; in addition, during the detour, the prince held trials.

It was after the collection of “polyudya” that Prince Igor was killed. And his wife, Princess Olga, took cruel revenge on the residents of the city of Iskorosten. She besieged it with her troops, and after its conquest she burned it. She imposed a heavy tribute on the inhabitants. This event forced her to reconsider her collection methods.

A certain size and places for collecting tribute were assigned - camps and graveyards, and the form of delivery of tribute by the population (cart) to special places was determined. The poll tax was called “tax”, and later received the name “tax”. Tax collectors - orders - were created. It also covered such types of activities as Streltsy, Yamsky and others. For example, the Streletsky tax was paid to the Streletsky Prikaz.

What is to submit

In Russia during the time of Peter I, the tax collector was a special office, and for each tax its own was formed. A tax is a fee that was levied on certain units subject to taxation by the state: the courtyard, the plow, the house, etc. At the end of the reign of Peter, a poll tax was determined, which was levied on all male people, except for nobles who were in the service, as well as the clergy.

Gradually, the circle of those exempt from taxes expanded. Exceptions from the list of tax-payers included nobles and merchants who did not serve. The “taxable estate” consisted only of artisans and peasants.