On the Origins of Taxation
In his new book, the professor of the University of Pécs, Faculty of Law has examined the ancient roots of taxation dated back before the establishment and emergence of writing. He is the first, who defined the social development of taxation and some tax types from the very beginning. The author recognised that the tax systems in irrigated and dryland cultures emerged and evolved in two different paths. He also underlined that taxation is not the same old as the early states, on the contrary, the first civilisations need the help of taxation in order to start their emergence. The author analysed his field of research by using the findings of history, archaeology, sociology and law. The work would be an interesting and useful reading not only for researchers in the field of financial law, but also for those, who are interested in the development of society and history. The monograph deserves special attention, because its niche content and furthermore also for its tight and clear style, logical structure and historical approach. The book could not only become a basic component of any high standard library, but would also change our thoughts about social science. <span style="font-size: 9.0pt;font-family:"Segoe UI",sans-serif" lang="HU">
Biografía
vertical-align:baseline\">The author
font-family:"Calibri",sans-serif\" lang=\"HU\">was born
in Pécs in 1966, he obtained
font-family:"Calibri",sans-serif\" lang=\"HU\">his law
font-family:"Calibri",sans-serif\" lang=\"HU\">degree
in 1992 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">at
The University of Pécs. Ha has been
font-family:"Calibri",sans-serif\" lang=\"HU\">working
font-family:"Calibri",sans-serif\" lang=\"HU\">at the
font-family:"Calibri",sans-serif\" lang=\"HU\">Faculty
of Law and Political
font-family:"Calibri",sans-serif\" lang=\"HU\">Sciences
font-family:"Calibri",sans-serif\" lang=\"HU\">at The
University of Pécs as
a professor and the
font-family:"Calibri",sans-serif\" lang=\"HU\">head of the
Financial and Economical
font-family:"Calibri",sans-serif\" lang=\"HU\">department.
font-family:"Calibri",sans-serif\" lang=\"HU\">At the
font-family:"Calibri",sans-serif\" lang=\"HU\">Faculty
of font-family:"Calibri",sans-serif\" lang=\"HU\">Economics
he font-family:"Calibri",sans-serif\" lang=\"HU\">graduated
font-family:"Calibri",sans-serif\" lang=\"HU\">from economy
(MBA 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">division)
in 2000 and he made
a font-family:"Calibri",sans-serif\" lang=\"HU\">Phd degree
in 2002. He was
a font-family:"Calibri",sans-serif\" lang=\"HU\">performer
and 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">seminar
font-family:"Calibri",sans-serif\" lang=\"HU\">leader
font-family:"Calibri",sans-serif\" lang=\"HU\">at more than
20 font-family:"Calibri",sans-serif\" lang=\"HU\">international
font-family:"Calibri",sans-serif\" lang=\"HU\">conference
font-family:"Calibri",sans-serif\" lang=\"HU\">form Spain to
font-family:"Calibri",sans-serif\" lang=\"HU\">China. At
font-family:"Calibri",sans-serif\" lang=\"HU\">the moment
he is 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">the
font-family:"Calibri",sans-serif\" lang=\"HU\">external
font-family:"Calibri",sans-serif\" lang=\"HU\">consultant
of font-family:"Calibri",sans-serif\" lang=\"HU\">the Sanghai
font-family:"Calibri",sans-serif\" lang=\"HU\">Academy
of font-family:"Calibri",sans-serif\" lang=\"HU\">Sociological
and Law 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">sciences.
font-family:"Calibri",sans-serif\" lang=\"HU\">Including
of font-family:"Calibri",sans-serif\" lang=\"HU\">his more than
160 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">scientifical
font-family:"Calibri",sans-serif\" lang=\"HU\">publication
font-family:"Calibri",sans-serif\" lang=\"HU\">there are
6 font-family:"Calibri",sans-serif\" lang=\"HU\">hungarian
and 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">one
font-family:"Calibri",sans-serif\" lang=\"HU\">german
font-family:"Calibri",sans-serif\" lang=\"HU\">monography,
he has more than
30 font-family:"Calibri",sans-serif\" lang=\"HU\">english
and 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">german
font-family:"Calibri",sans-serif\" lang=\"HU\">languaged
font-family:"Calibri",sans-serif\" lang=\"HU\">study. His
font-family:"Calibri",sans-serif\" lang=\"HU\">special
font-family:"Calibri",sans-serif\" lang=\"HU\">research
font-family:"Calibri",sans-serif\" lang=\"HU\">topics
font-family:"Calibri",sans-serif\" lang=\"HU\">are law
font-family:"Calibri",sans-serif\" lang=\"HU\">following,
font-family:"Calibri",sans-serif\" lang=\"HU\">the history
of font-family:"Calibri",sans-serif\" lang=\"HU\">taxation
, font-family:"Calibri",sans-serif\" lang=\"HU\">the central
font-family:"Calibri",sans-serif\" lang=\"HU\">bugdeting
and 11.0pt;font-family:"Calibri",sans-serif\" lang=\"HU\">the
font-family:"Calibri",sans-serif\" lang=\"HU\">synthesis
of font-family:"Calibri",sans-serif\" lang=\"HU\">the optimal
font-family:"Calibri",sans-serif\" lang=\"HU\">tax system.
