Abstract
To fulfil its functions, the state needs money, for the sustainability of its functioning, for the regulation of economic processes and for the provision of the social needs of citizens. It is necessary to plan in advance the amount of money needed in the following year (expenditure side of the state budget) and how much will be received (revenue side).
We understand taxes as a general burden that obliges the inhabitants of the state to finance the state according to their income, property and purchasing power. The power of the state to tax under certain, well-defined, conditions was institutionalized precisely in order to raise funds to secure the public goods that the state provides to the people.
The stable tax in the tax system has been the land tax and the house tax since 1789.