The tax has accompanied the human being from the dawn of first organized societies, either tribal or state. Payment of taxes has never been a source of pleasure, at times people tried to avoid its collection, which, in most cases they found impossible. This was due to the fact, that taxation remained the sole guarantee of realizing the social, or individual (in case of despotic states) aims.
It is because of the coerced nature of taxation that scores of taxpayers’ rosters were created. They list with great precision the balance of payments for each taxable individual, or group. As they were exceptionally valuable, these lists of taxpayers were usually kept in safe places and remained well preserved. In many geographical regions these rosters are the only remaining primary sources available to a present-day historian.
This particular documentation provides valuable information in the field of accounting (mathematics, financial) but it is also an important source for studying socio-economic history. There are a number of historical works that are based on such sources which reached most interesting conclusions, and brought new facts to general historiography of a given period. It seems however, that in the recent years the socio-economic history in Poland undergoes a kind of regress. One reason for this may be the abundance of histories of economics that were produced during the decades after World War II. It is high time to get back to such resources and analyze them in a new light. The next volume of „Studia Historica Gedanensia” can become just the right place for such examination.
Besides historians, this call for papers (articles, edited primary sources, reviews) is addressed to researchers in various fields, like: economy, law or sociology. Both Polish and foreign scholars, at various levels of academic advancement, who are interested in the history of taxation are welcomed to contribute to the sixth thematic volume of our periodical. Regardless of historical epoch on which they focus their attention—from the antiquity to the present—we invite researchers to share their findings on the history of the tax. The interpretation of “the tax” that we employ is quite broad: from the income tax, property tax, through other taxation forms like the hearth, or chimney tax, poll tax, serfdom, duties and customs, tolls, excise, to the levies imposed by the religious institutions; Peter’s Pence, tithes, or payments for church services. We would also welcome analysis of contemporary revenue systems, including some peculiar cases of taxation like public television license payments, or capital gains tax.
The proposals should be sent to Dr. Tomasz Rembalski before the end of October 2013 via e-mail: firstname.lastname@example.org . Completed papers should be submitted to the Editor by the end of 2013.
" Every Homeland-loving citizen who strives to win its independent existence is hereby obliged to pay a single national tax – as an extraordinary sacrifice
for the sake of supporting the effort to liberate the Homeland." Article 1 of the National Tax Decree by the Central National Committee, „Ruch” 7, 18 October 1862, in: Selection of Primary Sources in the History of Poland, 1795−1864, ed. S. Kieniewicz, T. Mencel, W. Rostocki (Warsaw: 1956), 733.
The “Studia Historica Gedanensia” is published annually. A publication in our journal is worth 3 points, as indicated in List B of the Ministry of Science and Higher Education.
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