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The contributions directes were a system of four taxes, also known as the quatre vieilles, set up under the French Revolution. They were all direct taxes, willingly voted into existence by vote of the deputies, by contrast with the Ancien Régime, which mainly relied on indirect taxes.
The French Revolution was a period of far-reaching social and political upheaval in France and its colonies beginning in 1789. The Revolution overthrew the monarchy, established a republic, catalyzed violent periods of political turmoil, and finally culminated in a dictatorship under Napoleon who brought many of its principles to areas he conquered in Western Europe and beyond. Inspired by liberal and radical ideas, the Revolution profoundly altered the course of modern history, triggering the global decline of absolute monarchies while replacing them with republics and liberal democracies. Through the Revolutionary Wars, it unleashed a wave of global conflicts that extended from the Caribbean to the Middle East. Historians widely regard the Revolution as one of the most important events in human history.
Though the actual definitions vary between jurisdictions, in general, a direct tax is a tax imposed upon a person or property as distinct from a tax imposed upon a transaction, which is described as an indirect tax. The term may be used in economic and political analyses, but does not itself have any legal implications. However, in the United States, the term has special constitutional significance because of a provision in the U.S. Constitution that any direct taxes imposed by the national government be apportioned among the states on the basis of population. In the European Union direct taxation remains the sole responsibility of member states.
The Ancien Régime was the political and social system of the Kingdom of France from the Late Middle Ages until 1789, when hereditary monarchy and the feudal system of French nobility were abolished by the French Revolution. The Ancien Régime was ruled by the late Valois and Bourbon dynasties. The term is occasionally used to refer to the similar feudal systems of the time elsewhere in Europe. The administrative and social structures of the Ancien Régime were the result of years of state-building, legislative acts, internal conflicts, and civil wars, but they remained and the Valois Dynasty's attempts at re-establishing control over the scattered political centres of the country were hindered by the Huguenot Wars. Much of the reigns of Henry IV and Louis XIII and the early years of Louis XIV were focused on administrative centralization. Despite, however, the notion of "absolute monarchy" and the efforts by the kings to create a centralized state, the Kingdom of France retained its irregularities: authority regularly overlapped and nobles struggled to retain autonomy.
The National Constituent Assembly was formed from the National Assembly on 9 July 1789 during the first stages of the French Revolution. It dissolved on 30 September 1791 and was succeeded by the Legislative Assembly.
the contribution foncière, on all lands ;
the contribution mobilière, on all income not derived from commerce or 'land' (with the latter including rent and industry)
the patente, which taxed the professions according to their external signs
The fourth, the impôt sur les portes et fenêtres (comparable to the British window tax) was set up in 1798 by the French Directory. This one was not called a contribution, and was progressive.
The window tax was a property tax based on the number of windows in a house. It was a significant social, cultural, and architectural force in England, France, Ireland and Scotland during the 18th and 19th centuries. To avoid the tax some houses from the period can be seen to have bricked-up window-spaces. In England and Wales it was introduced in 1696 and was repealed in 1851, 156 years after first being introduced. France and Scotland both had window taxes for similar reasons.
The Directory or Directorate was a five-member committee which governed France from 2 November 1795, when it replaced the Committee of Public Safety, until 9 November 1799, when it was overthrown by Napoleon Bonaparte in the Coup of 18 Brumaire, and replaced by the French Consulate. It gave its name to the final four years of the French Revolution.
Until the First French Empire, these for direct taxes raised enough for the state budget, but the Napoleonic Wars led to the re-establishment of indirect taxation.
The First French Empire, officially the French Empire, was the empire of Napoleon Bonaparte of France and the dominant power in much of continental Europe at the beginning of the 19th century. Although France had already established an overseas colonial empire beginning in the 17th century, the French state had remained a kingdom under the Bourbons and a republic after the Revolution. Historians refer to Napoleon's regime as the First Empire to distinguish it from the restorationist Second Empire (1852–1870) ruled by his nephew as Napoleon III.
The Napoleonic Wars (1803–1815) were a series of major conflicts pitting the French Empire and its allies, led by Napoleon I, against a fluctuating array of European powers formed into various coalitions, financed and usually led by the United Kingdom. The wars stemmed from the unresolved disputes associated with the French Revolution and its resultant conflict. The wars are often categorised into five conflicts, each termed after the coalition that fought Napoleon: the Third Coalition (1805), the Fourth (1806–07), the Fifth (1809), the Sixth (1813), and the Seventh (1815).
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In France under the Old Regime, the Estates General or States-General was a legislative and consultative assembly of the different classes of French subjects. It had a separate assembly for each of the three estates, which were called and dismissed by the king. It had no true power in its own right—unlike the English parliament it was not required to approve royal taxation or legislation—instead it functioned as an advisory body to the king, primarily by presenting petitions from the various estates and consulting on fiscal policy. The Estates General met intermittently until 1614 and only once afterwards, in 1789, but was not definitively dissolved until after the French Revolution.
An individual retirement account (IRA) is a form of "individual retirement plan", provided by many financial institutions, that provides tax advantages for retirement savings in the United States. An individual retirement account is a type of "individual retirement arrangement" as described in IRS Publication 590, individual retirement arrangements (IRAs). The term IRA, used to describe both individual retirement accounts and the broader category of individual retirement arrangements, encompasses an individual retirement account; a trust or custodial account set up for the exclusive benefit of taxpayers or their beneficiaries; and an individual retirement annuity, by which the taxpayers purchase an annuity contract or an endowment contract from a life insurance company.
The Government of India, often abbreviated as GoI, is the union government created by the constitution of India as the legislative, executive and judicial authority of the union of 29 states and seven union territories of a constitutionally democratic republic. It is located in New Delhi, the capital of India.
Octroi is a local tax collected on various articles brought into a district for consumption.
An indirect tax is a tax collected by an intermediary from the person who bears the ultimate economic burden of the tax. The intermediary later files a tax return and forwards the tax proceeds to government with the return. In this sense, the term indirect tax is contrasted with a direct tax, which is collected directly by government from the persons on whom it is imposed. Some commentators have argued that "a direct tax is one that cannot be charged by the taxpayer to someone else, whereas an indirect tax can be."
Taxation in France is determined by the yearly budget vote by the French Parliament, which determines which kinds of taxes can be levied and which rates can be applied.
The history of the English fiscal system affords the best known example of continuous financial development in terms of both institutions and methods. Although periods of great upheaval occurred from the time of the Norman Conquest to the beginning of the 20th century, the line of connection is almost entirely unbroken. Perhaps the most revolutionary changes occurred in the 17th century as a result of the Civil War and, later, the Glorious Revolution of 1688; though even then there was no real breach of continuity.
The Indian Revenue Service, often abbreviated to I.R.S., or simply IRS, is the administrative revenue service of the Government of India. A Central Service, it functions under the Department of Revenue of the Ministry of Finance and is under the administrative direction of the Revenue Secretary and the ministerial command of the Minister of Finance. The IRS is primarily responsible for collecting and administering direct and indirect taxes accruing to the Government of India. It is the largest civil service amongst the organised civil services in the Indian government and serves the nation through discharging sovereign functions of collection of revenue for development, security and governance.
The Cahiers de doléances were the lists of grievances drawn up by each of the three Estates in France, between March and April 1789, the year in which the French Revolution began. Their compilation was ordered by King Louis XVI, who had convened the Estates-General of 1789 to manage the revolutionary situation, to give each of the Estates – the First Estate, the Second Estate and the Third Estate, which consisted of everyone else, including the urban working class, the rural peasantry, and middle class and professional people, who were the only ones in the group likely to have their voices heard – the chance to express their hopes and grievances directly to the King. They were explicitly discussed at a special meeting of the Estates-General held on May 5, 1789. Many of these lists have survived and provide considerable information about the state of the country on the eve of the revolution. The documents recorded criticisms of government waste, indirect taxes, church taxes and corruption, and the hunting rights of the aristocracy.
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Welfare in France includes all systems whose purpose is to protect people against the financial consequences of social risks.
The election of president and vice president of the United States is an indirect election in which citizens of the United States who are registered to vote in one of the 50 U.S. states or in Washington, D.C. cast ballots not directly for those offices, but instead for members of the U.S. Electoral College, known as electors. These electors then in turn cast direct votes, known as electoral votes, for president, and for vice president. The candidate who receives an absolute majority of electoral votes is then elected to that office. If no candidate receives an absolute majority of the votes for President, the House of Representatives chooses the winner; if no one receives an absolute majority of the votes for Vice President, then the Senate chooses the winner.
Taxes in Albania are grouped into three main categories:
(a) indirect taxes,
(b) direct taxes ;
(c) local taxes, and
(d) social and health security contributions.
Taxation in Norway is levied by the central government, the county municipality (fylkeskommune) and the municipality (kommune). In 2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes — in terms of revenue — are VAT, income tax in the petroleum sector, employers’ social security contributions and tax on "ordinary income" for persons. Most direct taxes are collected by the Norwegian Tax Administration (Skatteetaten) and most indirect taxes are collected by the Norwegian Customs and Excise Authorities.
The economy of Saint Martin, divided between the French Collectivity of Saint Martin and the Dutch Sint Maarten, is primarily driven by tourism. For more than two centuries, exports have generally been salt and locally grown commodities, like sugar.
In Malaysia, federal budgets are presented annually by the Government of Malaysia to identify proposed government revenues and spending and forecast economic conditions for the upcoming year, and its fiscal policy for the forward years. The federal budget includes the government's estimates of revenue and spending and may outline new policy initiatives. Federal budgets are usually released in October, before the start of the fiscal year. All of the Malaysian states also present budgets. Since state finances are dependent on money from the federal government, these budgets are usually released after the federal one.
