Podatki oraz inne świadczenia pobierane od Żydów w Wielkim Księstwie Litewskim w XVII i XVIII wieku

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Mokslo publikacijos / Scientific publications
Document Type:
Straipsnis / Article
Lenkų kalba / Polish
Podatki oraz inne świadczenia pobierane od Żydów w Wielkim Księstwie Litewskim w XVII i XVIII wieku
Alternative Title:
Taxes and other provisions paid by Jews in the Grand Duchy of Lithuania in the 17th and 18th centuries
In the Journal:
Zapiski historyczne. 2018, t. 83, z. 3, p. 33-58
17 amžius; 18 amžius; Socialinės problemos / Social problems; Etninės mažumos / Ethnic minorities.
Summary / Abstract:

LTReikšminiai žodžiai: Akcizo mokestis; Alkoholio mokestis; Grįžimo mokestis; Hibernos mokestis; Karaliaus iždas; Lietuvos Didžiosios Kunigaikštijos iždas; Lietuvos Vaadas; Lietuvos žydų seimas; Mokesčiai Lietuvos Didžiojoje Kuniagikštystėje; Namų mokestis; Pagalvės mokestis; Pavartė; Skerdimo mokestis; Vietos kahalas; Žydų padūmė; Alcohol tax (kapszczyzna); Excise tax (czopowe); Hiberna tax (winters bread); Housing tax; Jewish poll tax; Lithuanian Waad; Lithuanian Waad (Jewish Seym); Local qahal; Paleczkowe tax; Pool tax; Return tax; Royal treasury; Tax system in the Grand Duchy of Lithuania; Treasury of the Grand Duchy of Lithuania.

ENThe article includes a description of taxes paid by Jews to the state treasury / royal treasury, which contributed to the budget of cities. The analysis was divided into two parts. The first of them addresses taxes the distribution of which was handled by the Lithuanian Waad. These were: the Jewish poll tax, return taxes, housing tax and general poll tax. The analysis of the treasury materials and minutes of the Lithuanian Waad made it possible to state that the poll tax rate depended on the political situation of the state and the Jews were obliged to pay larger sums during wars. The comparison of the Jewish sources with the sources of the treasury of the Grand Duchy of Lithuania allowed for a detailed description of the return tax, which was imposed on Lithuanian Jews in the first half of the 16th century and continued to exist until the 18th century. It constituted a minor royal income but a significant burden for Lithuanian Jews. Tax sources also show that Jews paid their housing taxes and general poll taxes. The system of taxes paid by the Jews at the local level, through the local qahals, was not transparent. The amount and type of taxes collected from the Jews were determined by many local factors, among them the most important were the position of the burghers and the policy of the city owner. Depending on the centre, the system of collecting rents from Jews differed. In some centres the Jews were obliged to pay: the hiberna tax (winters bread), the czopowe tax (excise tax), the kapszczyzna tax (alcohol tax) and paleczkowe tax. In many cities, besides paying taxes, Jews were also obliged to participate in defensive military actions. [From the publication]

0044-1791; 2449-8637
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2021-02-24 14:00:31
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