Origins of taxation
The first known system of taxation was in Ancient Egypt around 3000BC- 2800BC. Pharaoh would conduct a tour of the kingdom collecting tax revenues from the people. The royal tours, called the “Following of Horus” made clear that tax revenues were due to the pharaoh as the head of the state. Unable to handle the process themselves, pharaohs also appointed ministers called viziers who acted as tax supervisors. The vizier kept records of taxes collected and ensured that needs for labor and grains were met. Those who failed to pay the taxes would be seized. Early taxation is also described in the Bible.
In Genesis chapter 47:24, which reads, When it has resulted in produce, then YOU must give a fifth to Pharaoh, but four parts will become YOURS as seed for the field and as food for YOU and for those who are in YOUR houses and for YOUR little ones to eat.” Therefore Joseph was telling the people that the rate of tax then was 20%. With the passage of time more regulated tax systems have been developed by many countries to enhance revenue collection.
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