第四产业的税收政策?

Tomáš Sterneck
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引用次数: 0

摘要

该研究涉及摩拉维亚领土领主城镇(摩拉维亚第四等级)在16世纪和17世纪初的政治合作问题。这个问题是通过政治谈判的棱镜来看待的,政治谈判是关于城镇非常高的税收负担的。在概述了摩拉维亚领主的等级组织社会结构和领地领主、皇家城镇在其中的作用之后,文章介绍了自然和财政负担使城市有机体不堪重负,并随着哈布斯堡王朝对扩张的奥斯曼帝国的战争而不断升级。摩拉维亚城镇的负担要比庄园结构社会的其他部分沉重得多。这是城镇共同努力寻求救济的基础,这在1593年至1606年与高门的十五年战争中表现出来。现存的资料提供了1604年谈判的详细文件,当时在布尔诺的倡议下,试图对抗更高等级的压力,他们打算进一步增加领地领主城镇的税收负担。然而,这些谈判表明,城镇代表的有效联合行动受到个别市政当局特殊利益的阻碍。个人主义普遍加剧了城镇在当时政治体系中的弱势地位。在近代早期欧洲更广阔的坐标上,在波西米亚的土地上,城市空间不太发达,资产阶级明显弱于西欧和南欧的同行。因此,领土领主的城镇在对抗更高等级的斗争中有限的协调并没有导致预期的结果。
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Tax Policy of the Fourth Estate?
The study deals with questions of the political cooperation of Moravian territorial lord’s towns (the Moravian Fourth Estate) in the sixteenth and early seventeenth century. This issue is viewed through the prism of political negotiations about the very high tax burden on the towns. After an outline of the structure of the estate-organized society of the Moravian Margraviate and the role of territorial lord’s—royal and chamber—towns in it, the article introduces the natural and fiscal burdens weighing down the urban organisms and escalating in line with the wars of the Habsburg Monarchy against the expansive Ottoman Empire. The burden on Moravian towns was much heavier than on other segments of the estate-structured society. This was the basis for the towns’ concerted efforts to find relief, which manifested itself during the Fifteen Years’ War with the High Porte in 1593–1606. Surviving sources offer detailed documentation of the 1604 negotiations, when at the initiative of Brno, an attempt was made to counter the pressure of the higher estates that intended to further increase the tax burden on territorial lord’s towns. However, these negotiations illustrate that effective joint action of the town representations was hindered by individual municipalities’ particular interests. Individualism generally exacerbated the towns’ weak position in the political system of the time. In the broader coordinates of early modern Europe, in the Bohemian lands, urban space was less developed and the bourgeoisie was significantly weaker than in their Western and Southern European counterparts. Therefore, the limited coordination of the territorial lord’s towns in the fight against the higher estates did not lead to the desired results.
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