When did taxation emerge

There is a saying that the only two certainties in life are death and taxes. While this may make taxation sound like a strongly embedded idea in society, the historical development of taxes did begin with the rise of early states. However, taxes have been redefined and have conceptually evolved over the centuries, while they still retain their primary goal of funding government interests.

Early History

With the development of complex institutions, in particular governments ruled by kings, taxes became one of the ways such institutions thrived. While we often think of taxes as a set percentage per year that we pay, this might not have been the case in early examples of taxes.