Налоговая система периода формирования древнекитайской империи (вторая половина IV – I вв. до н.э.)
Корольков Максим Владимирович
В статье рассматривается формирование налоговой системы древнекитайских империй Цинь и Хань в контексте политической и экономической истории IV–I вв. до н.э. Циньская фискальная модель, сложившаяся в середине эпохи Чжаньго (453–221 гг. до н.э.), была направлена на интенсивное извлечение ресурсов из сравнительно ограниченной территориально налоговой базы через сбор натуральных налогов и мобилизацию труда подданных. Эта система была эффективным механизмом финансирования циньских завоевательных кампаний IV–III вв. до н.э., однако ее функционирование было связано с высокими издержками надзора, а также исключало возможность фискального компромисса с местными элитами. В течение века после гибели циньской империи в 207 г. до н.э. произошла вторая налоговая трансформация, приведшая к складыванию механизмов и принципов налогообложения, продолжавших действовать на протяжении большей части последующей двухтысячелетней имперской истории Китая.
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