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... > social science subjects > criminology and criminal justice > criminology > law and society > legal subjects > sociology of taxes
... > social science subjects > politics and international relations > political science > law and courts > law and society > legal subjects > sociology of taxes

Terme préférentiel

sociology of taxes  

Définition(s)

  • Although some might start with Auguste Comte (1798–1857), most scholars would suggest that an account of the sociological study of taxes should begin much later, in the early twentieth century, when the concept of fiscal sociology was first introduced.Fiscal SociologyThe phrase fiscal sociology dates back to the early decades of the twentieth century; nevertheless, its tenets derive from the seventeenth century. This is the point at which nation-states systematized the collection of taxes, and pillage and plunder gradually were abandoned as methods of enriching governments. [Source: Encyclopedia of Law & Society: American and Global Perspectives; Taxes, Sociology Of]

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http://data.loterre.fr/ark:/67375/N9J-CZNR2PDW-W

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