A Research of the tax farming in 17th century England

“施托伊尔国家”有两个显著的特点：一是收入由税收构成，二是议会对税收享有同意权。议会的最高权力是由“资产阶级”革命确立的。但自从专制主义开始以来，税收就成了国王的收入。政府委托私人商人与公共行政机构共同征收赋税的租税制，在税收已由赋税构成但其统治地位尚未确立的专制主义中找到了最合适的条件。在英国，从复辟（1660年）到光荣革命（1688年）这段时期，租税制盛行。因为国王的封建和特权收入在清教徒革命中消失了。三种间接税--关税，消费税，壁炉税--改为普通收入。这三种间接税收入是在“国王应该靠他的财产生活”的原则控制之下的。 ...更多信息 它是“自己的”，但不受议会的控制。议会无法控制的三种间接税的征收委托给支付租金的私人商人。租税农装备了有效的官僚机构，不仅积极地收取地租，而且积极地收取使他们获利的“剩余”。另外。他们以自己收税为抵押，向政府贷了一大笔款。因此，可以说，租税制的历史作用有二：一是为有效的税收组织提供了条件，二是为税收安全提供了公共信用。在英国，光荣革命前，所有的租税农场都被废除，代之以直接征收。但这两项成就--有效的税收机制和大量公共贷款的实践--被新的议会政府继承。少

"Steuerstaat' has two distinctive features: the one is that the revenue consists of the taxes, and the other is that the parliament has the right of consent of the taxation. The supremacy of the parliament is established by the 'bourgeois' revolution. But the tax has become the revenue of the king since th beginning of abusolutism. The tax-farming which the government trusts the private merchants with the public administration to collect the tax found the most suitable condition in the abusolutism in which the revenue had already consisted of the tax but the supremacy had not yet established. In England the tax-farming prevailed in the period from the Restoration(1660) to the Glorious Revolution(1688). Since the feudal and prerogative income of the king had vanished in the Puritan Revolution. the three indirect taxes--customes, excise, hearth tax --became the ordinary revenue instead. These three indirect-tax revenues were under the control of the principle 'The King should live of his … More own' but beyond the control of the parliament. The collection of three indirect-taxes which were beyond the control the parliament was trusted to the private merchants who paid the rent. The tax-farmers equipped the effective and bureaucratic machinery and collected vigorously not only the rent but also 'surplus' which made their profits. In addition. they made the large loan, which was on the security of the tax which was collected by themselves, to the government. Therefore, it might be said that the historical role of the tax- farming was the following two: the one was that it equipped the effective organization of the tax- collection, and the other was that it provided the public credit on the security of the tax. In England all of the tax-farmings were abolished and replaced with the direct collection before the Glorious Revolution. But the two achievements--the effective tax-collecting machinery and the practice of the large public loan--were inherited by the new parliamentary government. Less