Az első modern adórendszer bevezetése Magyarországon 1850-ben - néhány helyi példával

Absztrakt

The general public, and many times the professionals also, interpret the introduction of the modern tax system as the tax reform after 1988 that was the fourth occasion in the history of our economy. In fact, the first modern and up-to-date tax system – since the plan of Lajos Kossuth, Minister of Finance, remained a just a sketch – was the introduction, actually the adaptation of the Austrian tax system. The study shows briefly the financial structure of the age of neo-absolutism, the conclusion of which is that the financial management system of that era was functioning without major alterations until 1945. Then the introduction of new taxes are discussed highlighting the change in quality resulted from the alteration of taxes in the feudal system – poll-tax – and taxes necessary for the modern state including non-personal taxes (building tax, inhabited houses tax, etc.), excise tax (the introduction of indirect taxes), as well as the income taxes (income deriving from permanent salary or loan and other demand). As an example, we are trying to demonstrate with static data how the new tax system changed the life of the population in Szombathely – that has a relatively large market – without any alteration in the society of the town in the following decade.