Podatek podwodowy do połowy XVII stulecia w koronie
ENThe article presents the reasons for introducing transport reforms carried out in 1564, and characterises them. Under the reform, the unpaid transport duties (Polish: podwoda) were replaced by a tax, the revenues from which were to be used to hire horses, carts, and coachmen. The changes taking place are a model example of the state’s transition from the domain state to reliance on monetary levies raised through taxation (tax state). The article analyses the first fixed tax enacted in the early modern era in the Polish Crown and the changes introduced in the second half of the sixteenth and the first half of the seventeenth centuries. It describes the methods of tax collection and the tax base and presents solutions concerning the collection of outstanding taxes. The study also includes an assessment of the amount of revenue fl owing to the court treasury from these duties. The research end date is the reforms of King Władysław IV carried out in 1646–1647, abolishing podwoda duties and increasing the tax base four times. [From the publication]
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