FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W837945254> ?p ?o ?g. }

• W837945254 startingPage "238" @default.
• W837945254 abstract "ABSTRACT.Public finances were used in ancient times to fund specific activities of the state. The money was used to cover government spending. Finance term originated in Latin language. During the Roman domination following terms were used to designate payment - finatio, financias and financiapaecuniaria. The financial resources of any state are originated in state taxes. Their collection was made since ancient times using the coercive force of the state. The occurrence of taxes in Romania begins with the ending of the primitive Dark Age.Keywords: finance; budget; public money; historical evolution; state taxes1. IntroductionThe technical progress and productivity growth favored the development of state and commerce. After Dacian -Roman wars, Dacia was occupied by Romans who imposed a series of taxes for the citizens of Dacia. The main duties were: tributum soli (land tax), tributumcapitis (capitation) - vicesimahereditatum (inheritance tax) etc. The taxes system suffered new changes in the Middle Ages. Among these new taxes were: sferturile (quarterly tax) fumaritul (tax per chimney) and dijmaritul (tenth part of the harvest) and duties paid according to the value of the goods. Moldavia and Wallachia development has enabled the development of trade and better tax collection of the money. Financial behavior changes after Organic Regulations were adopted in 1831-1832 in Moldova and Wallachia. Merchants and artisans in guilds paid so called patent (fix tax). State budget included money to pay tribute for Turks and to finance churches, hospitals, schools etc. Unification of the Romanian countries (1859) caused significant changes in the financial and fiscal behavior of Romanians. There were established new taxes: land tax, payroll and contribution for bridges.2. Evolution of Financial Law in Antiquity and the Middle AgesAs other European countries, the emergence and evolution of taxes in Romania began with the ending of the Dark Age. This is because the technical development and increased productivity led to the development of the state. The emergence of surplus goods forced the development of the trade. The development of the state apparatus required increasing levels of money used to solve various public issues. After wars between Dacians and Romans, ancient Dacia was occupied by the Romans. Roman administration imposed a series of taxes that became mandatory for all inhabitants of Dacia. Taxes were paid mainly in agricultural products (grain and livestock). In the Middle Ages farmers constitute the bulk of taxpayers, and because of the high level of the taxes they were suffering from increasing poverty. Much of the budget consisted of custom duties. Customs was the state authority charged with exercising control over entry and exit from the country of goods. The Custom Service charged the transport of the goods and other services. These custom duties were sent to the treasury of the King and the taxes level and use of the public funds were commanded by the King. There were some reductions or exemptions from customs duties according to international agreements concluded with neighboring countries.In the Romanian countries in the Middle Ages, there were several types of duties paid according to the value of the imported or exported goods, its weight or by number of the sold animals:- Main custom duty - the largest tax imposed by the state.- Additional custom duty - tax imposed on imports.- Border customs duty - charges collected at the border crossing.- Land or water custom duty - depending on the nature of the merchandise.During 14-^century there appeared the first public officials with responsibilities in the domain of public finance, gostinarul - was charged with collection of the fees for cattle producers, the guard-officer - charged with collecting duties, the steward - who carried out the royal commands and was the commander of a county. …" @default.
• W837945254 created "2016-06-24" @default.
• W837945254 creator A5008475451 @default.
• W837945254 date "2014-01-01" @default.
• W837945254 modified "2023-09-23" @default.
• W837945254 title "The Financial Evolution of the Romanian Countries" @default.
• W837945254 hasPublicationYear "2014" @default.
• W837945254 type Work @default.
• W837945254 sameAs 837945254 @default.
• W837945254 citedByCount "0" @default.
• W837945254 crossrefType "journal-article" @default.
• W837945254 hasAuthorship W837945254A5008475451 @default.
• W837945254 hasConcept C10138342 @default.
• W837945254 hasConcept C11413529 @default.
• W837945254 hasConcept C136264566 @default.
• W837945254 hasConcept C138885662 @default.
• W837945254 hasConcept C162324750 @default.
• W837945254 hasConcept C2777983025 @default.
• W837945254 hasConcept C2778137410 @default.
• W837945254 hasConcept C34447519 @default.
• W837945254 hasConcept C41008148 @default.
• W837945254 hasConcept C41895202 @default.
• W837945254 hasConcept C48103436 @default.
• W837945254 hasConcept C551662922 @default.
• W837945254 hasConcept C74939039 @default.
• W837945254 hasConceptScore W837945254C10138342 @default.
• W837945254 hasConceptScore W837945254C11413529 @default.
• W837945254 hasConceptScore W837945254C136264566 @default.
• W837945254 hasConceptScore W837945254C138885662 @default.
• W837945254 hasConceptScore W837945254C162324750 @default.
• W837945254 hasConceptScore W837945254C2777983025 @default.
• W837945254 hasConceptScore W837945254C2778137410 @default.
• W837945254 hasConceptScore W837945254C34447519 @default.
• W837945254 hasConceptScore W837945254C41008148 @default.
• W837945254 hasConceptScore W837945254C41895202 @default.
• W837945254 hasConceptScore W837945254C48103436 @default.
• W837945254 hasConceptScore W837945254C551662922 @default.
• W837945254 hasConceptScore W837945254C74939039 @default.
• W837945254 hasIssue "1" @default.
• W837945254 hasLocation W8379452541 @default.
• W837945254 hasOpenAccess W837945254 @default.
• W837945254 hasPrimaryLocation W8379452541 @default.
• W837945254 hasRelatedWork W12576427 @default.
• W837945254 hasRelatedWork W1494460334 @default.
• W837945254 hasRelatedWork W1523918555 @default.
• W837945254 hasRelatedWork W1539168534 @default.
• W837945254 hasRelatedWork W2032949179 @default.
• W837945254 hasRelatedWork W2182490562 @default.
• W837945254 hasRelatedWork W2223482857 @default.
• W837945254 hasRelatedWork W2311029837 @default.
• W837945254 hasRelatedWork W2566955204 @default.
• W837945254 hasRelatedWork W266455569 @default.
• W837945254 hasRelatedWork W2994147523 @default.
• W837945254 hasRelatedWork W3013748440 @default.
• W837945254 hasRelatedWork W3133663712 @default.
• W837945254 hasRelatedWork W3171453447 @default.
• W837945254 hasRelatedWork W3209569663 @default.
• W837945254 hasRelatedWork W54907018 @default.
• W837945254 hasRelatedWork W918038998 @default.
• W837945254 hasRelatedWork W2590096055 @default.
• W837945254 hasRelatedWork W2734224523 @default.
• W837945254 hasRelatedWork W2946199198 @default.
• W837945254 hasVolume "6" @default.
• W837945254 isParatext "false" @default.
• W837945254 isRetracted "false" @default.
• W837945254 magId "837945254" @default.
• W837945254 workType "article" @default.