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Kawa Mieczysław (Akademia Ekonomiczna w Krakowie)
System podatkowy średniowiecznej Genui na przełomie XIII i XIV wieku
System of Taxes in Medieval Genoa at the Turn of XIV th Century
Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 1985, nr 207, s. 37-47
Issue title
Prace z zakresu rachunkowości
System podatkowy, Podwójna księgowość, Podatki pośrednie, Historia rachunkowości, Podatki bezpośrednie
Tax system, Double bookkeeping, Indirect taxation, Accounting history, Direct tax
rez., summ.
W artykule przedstawiono system podatków średniowiecznej Genui z 1340 roku, który jest interesujący dla rachunkowości,głownie w kontekście ksiąg podatkowych. Uznawany jest za najstarszy przykład podwójnego zapisu księgowości.

The system of taxes of medieval Genoa is of interest to a representative of the science of accountancy mainly in the context of fiscal books of the Genoa City from 1340 generally acknowledged to be the oldest example of double-entry book-keeping. As regards the science of finances it provides an example of progressive solutions with respect to taxes in the Middle Ages. In the system the most important role is played by indirect taxes imposed mainly on commerce and consumption. Among taxes levied on commerce of significance were sea customs duty and turnover tax imposed not only on ordinary commodity exchange but also on other operations such as insurance, freight etc... Unlike highly expanded and varied indirect taxes which were a great burden on lower classes, direct tax comprised a poll-tax and a general property tax on movable property and real estate. (original abstract)
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  1. Fabio Besta, La Ragioneria, wyd, II, Milano 1922, T. Ill, s. 273.
  2. Heinrich Sieveking, Aus Genueser Rechnungs - und Steuerbüchern, Wien 1909, s. 15
  3. Genueser Finanzwesen vom 12. bis 14. Jahrhundert, Leipzig und Tübingen 1898, s. 119-120.
  4. Richard Brown, A history of accounting and accountants, London 1905, s. 99.
  5. Albert Dupont, La partie double avant Paciolo, Les origines et le developpment : de la methods, Faria 1926, s. 2.
  6. Balduin Penndorf, Luca Pacioli, Abhandlung über die Buchhaltung 1494, Stuttgart 1933, s. 1
  7. Edward Peragallo, Grigin and evolution of double entry bookkeeping, New York 1938, s. 3.
  8. Th. Blumenthal, Genua im zwölften Jahrhundert, Calbe a.S 1872 s. 60.
  9. L. Goldschmidt, Universalgeschichte des Handelsrechts, Stuttgart 1891, s. 61, 71 i 290.
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