Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies

The paper summarises the possibilities of studying the tax burden on the Czech countryside in 1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consisting of individual schedules for the planned contributions (so-called sub-repartitions), and contributory...

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Main Author:	Jan Lhoták
Format:	Article
Language:	ces
Published:	Univerzita Karlova, Filozofická fakulta 2017-08-01
Series:	Historie - Otázky - Problémy
Subjects:	taxation tax burden contributions Czech Lands 1780–1850
Online Access:	https://sites.ff.cuni.cz/historieotazkyproblemy/wp-content/uploads/sites/11/2018/02/Jan_Lhotak_208-222.pdf

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spelling	doaj-9721718ad39e4e20a44478fa0c7a42202020-11-24T22:34:30ZcesUniverzita Karlova, Filozofická fakultaHistorie - Otázky - Problémy1804-11322336-66722017-08-0191208222Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studiesJan Lhoták0Katedra historických věd Filozofické fakulty Západočeské UniverzityThe paper summarises the possibilities of studying the tax burden on the Czech countryside in 1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consisting of individual schedules for the planned contributions (so-called sub-repartitions), and contributory accounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, it recommends to use the sums in the contributory accounts and to work with values for the whole estate. The most suitable comparative figures are grain prices, preserved from commodity prices that are important for the rural environment in the most comprehensive price ranges. Both series of numbers need to be subjected to source criticism (the most important for the period under review is the variability of the currencies used) and then compared with each other.https://sites.ff.cuni.cz/historieotazkyproblemy/wp-content/uploads/sites/11/2018/02/Jan_Lhotak_208-222.pdftaxationtax burdencontributionsCzech Lands1780–1850
collection	DOAJ
language	ces
format	Article
sources	DOAJ
author	Jan Lhoták
spellingShingle	Jan Lhoták Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies Historie - Otázky - Problémy taxation tax burden contributions Czech Lands 1780–1850
author_facet	Jan Lhoták
author_sort	Jan Lhoták
title	Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
title_short	Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
title_full	Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
title_fullStr	Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
title_full_unstemmed	Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies
title_sort	berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // the tax burden on the czech countryside in the first half of the 19th century and some pitfalls in its studies
publisher	Univerzita Karlova, Filozofická fakulta
series	Historie - Otázky - Problémy
issn	1804-1132 2336-6672
publishDate	2017-08-01
description	The paper summarises the possibilities of studying the tax burden on the Czech countryside in 1780–1850. For its analysis it proposes to use the archival collection ‘Contribution Funds’, consisting of individual schedules for the planned contributions (so-called sub-repartitions), and contributory accounts recording all receipts and outlays. Due to the limited ‘sub-repartition’ for land tax only, it recommends to use the sums in the contributory accounts and to work with values for the whole estate. The most suitable comparative figures are grain prices, preserved from commodity prices that are important for the rural environment in the most comprehensive price ranges. Both series of numbers need to be subjected to source criticism (the most important for the period under review is the variability of the currencies used) and then compared with each other.
topic	taxation tax burden contributions Czech Lands 1780–1850
url	https://sites.ff.cuni.cz/historieotazkyproblemy/wp-content/uploads/sites/11/2018/02/Jan_Lhotak_208-222.pdf
work_keys_str_mv	AT janlhotak bernizatizeniceskehovenkovavprvnipolovine19stoletiauskalijehostudiathetaxburdenontheczechcountrysideinthefirsthalfofthe19thcenturyandsomepitfallsinitsstudies
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Berní zatížení českého venkova v první polovině 19. století a úskalí jeho studia // The tax burden on the Czech countryside in the first half of the 19th century and some pitfalls in its studies

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