The Evolution Of Tax System Structure Of Medieval England In The 13^th Century

The 13 th century was a crucial century in the history of the fiscal tax system of medieval England,during the feudal fiscal taxation system of England opening a new chapter in the transformation of the tax system,under the feudalism,the feudal fiscal revenue based on the feudal obligations was developed into the public fiscal revenue based on the public financial obligations of all the subjects.The tax base,tax theories,tax structure,tax form and the system of tax management under the whole tax system had changed and developed in different degrees.On the basis of taxation,the implementation of the system of enfeoffment and vassal led to the disintegration of the land on which the old tax system was based,and replaced it with personal wealth reflecting the development of the Commodity,influenced by the spirit of feudal tax contract which was remolded by the Magna Carta,the revival of Roman law and thoughts of Scholasticism,the feudal tax principles of medieval England had come into matured.The changes of the tax base and the formation and development of the tax theories made the internal structure of the tax changes,the decline of old taxes,the rise of new taxes,and the various tax items showed a dynamic trend of changing and changing,and then had caused the changes and change of the tax forms and the system of financial taxation management.This paper makes a historical study and analysis of the transformation of the tax system of medieval England in the 13 th century by using the methods of historical literature reading and data model analysis,to outline the evolution of the tax system structure.This article is divided into four parts: Introduction.Explain the topic,the research significance and the research method of this article,introduces the current domestic and foreign academic research situation in the fiscal revenue history of medieval England,it emphasizes the importance and necessity of the study on the transformation and structure of the tax system of England in the 13 th century.Part 1,The historical background of the taxation transformation during the 13 th century.First of all,discuss the internal and fundamental causes of the tax system transformation,that is,the development of the land-sealing system led to the disintegration of the old tax system;This paper discusses the promulgation of the Magna Carta and the formation and development of the feudal tax principles to analyze the theoretical reasons for the transformation of the tax system,the formation and development of the parliament and the power of approving tax collection.Part 2,The evolution of tax structure in the 13 th century.First analyze the origin and development of the movable tax and the Customs,then discuss the changes of the main tax before and after the tax system transformation,finally,using the records of Pipe Roll and Wardrobe Account to establish data model analysis.Part 3,The influence of the evolution of tax structure in the 13 th century.Analyze and summarize the influences from transformation of the tax system to the tax form and the financial management mechanism.Discussing the evolution of the tax system of medieval England in the 13 th century can help us understand the change and development of tax structure from the perspective of dynamic and static.Combined with the understanding of the feudal tax theories in medieval England,we can reveal two kinds of dynamic evolution trends of the tax forms under the transformation of the tax system in the 13 th century,that is,the feudal privileged tax revenue evolved to the national tax revenue,the special fiscal revenue evolved to the agreement tax revenue.On this basis,we can further understand and understand the changes and development of fiscal tax system on the impact of fiscal management mechanism.