Dr. Csaba Szilovics
The author
was born
in Pécs in 1966, he obtained
his law
degree
in 1992 at
The University of Pécs. Ha has been
working
at the
Faculty
of Law and Political
Sciences
at The
University of Pécs as
a professor and the
head of the
Financial and Economical
department.
At the
Faculty
of Economics
he graduated
from economy
(MBA division)
in 2000 and he made
a Phd degree
in 2002. He was
a performer
and seminar
leader
at more than
20 international
conference
form Spain to
China. At
the moment
he is the
external
consultant
of the Sanghai
Academy
of Sociological
and Law sciences.
Including
of his more than
160 scientifical
publication
there are
6 hungarian
and one
german
monography,
he has more than
30 english
and german
languaged
study. His
special
research
topics
are law
following,
the history
of taxation
, the central
bugdeting
and the
synthesis
of the optimal
tax system.
Su libro
On the Origins of Taxation
In this monograph, the author examines the ancient origins of taxation, tracing its roots from prehistoric times to the emergence of early civilizations. The work analyzes how tax systems evolved along two distinct paths in irrigated and rainfed farming cultures, challenging the notion that taxation is merely a byproduct of established states. Instead, the author argues that organized taxation was a fundamental catalyst for the development of early states, administration, and sovereignty. Drawing on archaeological evidence, historical data, and sociological frameworks, the study provides a comprehensive look at the emergence of early public works, crop taxes, and military service obligations in societies ranging from Ancient Egypt to the Roman Empire.