- Tytuł:
-
Zwolnienia podatkowe w dobie jagiellońskiej w królewskich miastach małopolskich
Tax exemptions in the Jagiellonian era in the royal towns of Lesser Poland - Autorzy:
- Mikuła, Maciej
- Powiązania:
- https://bibliotekanauki.pl/articles/782741.pdf
- Data publikacji:
- 2019
- Wydawca:
- Wydawnictwo Uniwersytetu Śląskiego
- Tematy:
-
Jagiellonians
tax
town
urban revenue tax
fire
privilege
tax exemption
libertation
source
edition - Opis:
- Many royal privileges have been preserved from the Jagiellonian period, releasing the townsmen from the obligation to pay taxes. The entries of these regulations appear both in the books of the royal register (often in an abbreviated form) and in the form of diplomas, sometimes incorporated into city cartularies. An increasing number of the abovementioned regulations is visible in the royal register, especially since the reign of Sigismund I, which can be explained by both greater care taken to enter the temporary acts into the register, and the intensification of issuing such regulations in view of the increasingly frequent (ultimately regular) adoption of the urban revenue tax in Sejm. Tax liberations in the Jagiellonian period belonged to the exclusive competence of the king; therefore, these documents belonged to leges speciales passed in opposition to the revenues binding for all, and thus falling into the category of the Polish ius commune. The tax privileges served primarily to help cities ruined by natural disasters and war turmoil. The period of exemption depended on the type of tax, while the goal of liberation was most fully achieved by longer exemptions from the basic tax — the royal urban revenue tax. The much shorter period of exemption from the excise tax was justified by its consumption character and the fact that it was an indirect tax, as the buyer of the goods was in fact charged for its costs. The circumstances in which the tax exemptions were issued make the tax liberation privileges a sad testimony to frequent fires, which in the vast majority of cases consumed the wooden buildings of the towns of the Jagiellonian era.
- Źródło:
-
Z Dziejów Prawa; 2019, 12; 125-146
1898-6986
2353-9879 - Pojawia się w:
- Z Dziejów Prawa
- Dostawca treści:
- Biblioteka Nauki
Artykuł