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The History Of England Taxation Law

Posted on:2007-12-30Degree:DoctorType:Dissertation
Country:ChinaCandidate:C RenFull Text:PDF
GTID:1116360185954365Subject:Legal history
Abstract/Summary:PDF Full Text Request
The history of constitution is always the important and hot area in the study on the history of middle ages. There are a lot of productions in the study. Although these productions all deal with the finance and taxation of middle ages, but they focus on the conflict between the parliament and king. There is no production that consider the finance and taxation of middle ages as a special problem, and analyze the history of constitution in England. The author of this thesis wish to try in the area. The thesis select the history from the conquest of Norman to glorious revolution. The author hope that he can find the taxation law cause in the history of constitution, on the found of the taxation law,by clear up the taxation law of England.There are six parts in the thesis, follow the history of taxation law in England.Part One is the history basis of Great Britain financial and tax law. This part focused on the financial and tax system in the Anglo-Saxon time and feudal taxation established after the Norman conquest of England. As we all know, the England history originated from the Anglo-Saxon time. The law in this time was the root of the Great Britain legal system, so was financial and tax system. On the basis of organizing the chronicles and Germanic customary law these time, the author summarized the background of British folk law, in which you can trace the Catholic tax, taxation, Danegeld and fiscal administrative system. Feudal system established after the Conquest, which was distinguished from that on the European continent, laid the foundation of the national system for the development of British financial and tax law. Especially, the Domesday Book in 1066, which provided positive materials directly for the establishment and perfect of the financial and tax system, can make the kings grasp the property condition of the whole country clearly.Part Two is the content of Great British feudal tax system. At first, the author made a detailed review and introduction. The revenue of medieval kings was classified into two parts, the general kind and particular kind. The former was the feudal privilege revenue collected by kings based upon the status of largest lord in the country. This kind of revenue included crownland revenue,King'court revenue,feudal aids,royal forest revenue. The latter was imposed on all the inhabitants based upon the status of leadership when the general revenue can't deal with the emergency such as war. The general revenue include Danegeld,carucage,scutage,tallage,movables tax etc. In addition, the author also inspected financial and tax administrative system in the medieval Britain. The treasury started in Anglo-Saxon time departed from the royal family and become an important central administrative institution, which took an important part in the financial and tax administrative system. What's more important, fiscal institution appeared and became a central administrative institution rapidly, playing leading role in the financial and tax administrative system. Besides, the palace and local financial officer also played their parts separately in the royal budget and tax collection.Part Three is the value connotation of medieval British financial and tax law. This part centered around connotation, that was theory of taxation contract. The spirit of feudal system formed after the Conquest was the contract relationship between the seigneurs and vassals, of which the taxation relationship between them was the important part. According to the taxation contract, kings owned the right of collecting the general tax based upon the subinfeudation while vassals also had the responsibility to hand in above tax. However, the particular financial revenue beyond the contract must get approved by taxpayers. So, two kinds of embodiments of the theory of the contract——kings living by his revenue and taxation approval——occurred. The theory of the contract was trampling widely in the reign of John, whose atrocities met with fierce resistance of nobles and lords. The resistance was concluded by the sign of Magna Carta. King John had to announce the theory intensively in the Magna Carta under the pression of nobles. Therefore, the theory became the tradition of the British financial and tax system, descending from generation to generation.Part Four is the transformation of British taxation system and establishment of parliament taxation right. The subject of this part was British financial and tax law in the 13th century. British taxation system was transformed from feudal taxation system to state taxation system.Although feudal taxation system existed during this time, the most part of the royal revenue came from new categories of state tax, including personal estate tax and tariff. What's more important, the theory of common need and common interest and the theory of common approval were coming into being and developed in the taxation struggles between kings and nobles. Therefore, tax was no longer regarded as royal privacy, but public affairs. And British taxation system transformed from feudal system to state one. While the fiscal administrative system in this time developed deviously in the struggles for fiscal administrative power between fiscal institution and wardrobe with embodiment of power struggle on tax problem between kings and nobles. The important part of British financial and tax law was the birth of parliament and acquirement of taxation power. The parliament appeared in the struggles standed for kings'common interests and common approval. Therefore the taxation struggle with kings since its birth obtained victory in 1295 finally, and then parliament taxation power was established.Part Five is the financial and tax system under the control of parliament from 14th century to 16th century. With the development of social condition during long periods of time, some new categories of tax came into existing. Personal estate tax subjected to great reforms and was identified as fixed tax finally. Lay subsidy appeared in this time and became the major tax imposed by kings who was empowered by the parliament. As oversea trade developed, tariff system also made progress and became kings'major type of tenured tax. At the same time, the fiscal administrative system experienced great changes. Fiscal institution won final victory in the struggle for fiscal administrative power and became the only central fiscal administrative institution. What's more important, parliament taxation right improved. Under the direction of parliament taxation right,most kings chose convergent financial and tax policies, that is, to cut down government's expense and increase privilege revenue, whose purpose to prevent falling into the financial crisis. So kings were held down by the parliament in a larger part due to resort to it. Part six was the financial and tax policies and Glorious Revolution. The author reviewed taxation despotism and fierce conflict and struggle due to the tyranny. Although parliament taxation right was established at the end of 13th century, James I and Charles I promoted arbitrary rule for bailing out of the financial trouble. But it resulted in civil war and Charles I was sentenced to death. Republic government under Cromwell can't save themselves and resulted in the Restoration. When the house of Stuart continued to govern with taxation tyranny, English Parliament had to start Glorious Revolution and established constitutional monarchy. The establishment of constitutional monarchy settled the supreme sovereignty of parliament and authority of parliament taxation right ultimately.
Keywords/Search Tags:taxation law, history, England, the Norman conquest, glorious revolution
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