Philosophy. History. Education

Panov E. Fiscals and emperors as a paradox in the history of taxation // Philosophy. History. Education. №3 (5), 2022


№3 (5), 2022

History

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Fiscals and emperors as a paradox in the history of taxation

Panov
Evgeny G.
Financial University under the Government of the Russian Federation, Ph.D., EPanov@fa.ru
Key words:
paradox, fisk, fiscal, imperium, emperor, taxation, genetic deconstruction, state apparatus
Summary: In the proposed article, the author presents some results of a study of the development of the phenomenon of taxation using the methodology of "genetic deconstruction". One of the internal sources of the formation of a certain system of taxes is its paradoxicality, overcoming which forms the main direction of development of this system in the historical perspective. The author chose the paradox of personal and social in the development of the fiscal function of taxation from the moment the very phenomenon of "fisco" was born. The transformation of this social phenomenon turns out to be directly connected with ideas about the imperial nature of public power. According to a number of researchers, it is within the framework of the paradoxical nature of these relationships that the formation of the state apparatus, in the institutional sense, and the understanding of taxation as its material basis take place. Since then, the mutually exclusive idea of the coincidence of public and personal, including in terms of tax collection, has become a feature of the functioning of the state apparatus. The transformation of the law of the emperor in the history of ancient Rome clearly demonstrates the contradictory trends in the formation of statehood. The two sides of this process are presented as the institutionalization of certain social relations and the simultaneous personalization of their social functions. Thus, the assignment of public duties to a certain member of the social community was transformed into his rights to ensure the material conditions of his own existence through their performance. In the history of Russia, this kind of paradoxicality was not only presented in the activities of the fiscal services of the past, but is also found in the present. The historical forms of resolving this contradiction can serve as a prototype of government measures to develop the modern Russian system of taxation and the fight against corruption among civil servants.
Is received: 09 september 2022 year
Is passed for the press: 05 october 2022 year





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