A procedure for the taxation, with which the state does not draw in taxes and deliveries, but over private individuals (tax tenants), to which the tax receipt against Vorkasse or current payments is leased. The payments of the tax tenants can be determined by the state or the right for taxation can in the Vorhinein be ersteigert. The tax lease is from special historical interest in the absolutist France as well as with the old-Roman publicani. To pro and cons of the tax lease see publicani.

Articles in category "Tax lease"

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