Throughout history, states used tax farming as a system of tax collection in which private agents were granted the right to collect taxes on behalf of the government. Instead of the state directly collecting taxes, it would auction or assign the right to collect taxes to a third party, who would pay the government a fixed sum up-front and then recoup their investment (and ideally a profit) by collecting taxes from the population or the producer.

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Introduction: A Theoretical Background

  • Metin M. Coşgel

摘要

Throughout history, states used tax farming as a system of tax collection in which private agents were granted the right to collect taxes on behalf of the government. Instead of the state directly collecting taxes, it would auction or assign the right to collect taxes to a third party, who would pay the government a fixed sum up-front and then recoup their investment (and ideally a profit) by collecting taxes from the population or the producer.