Izvorni znanstveni članak
Cadastral Revenues and Direct Taxes on the Pelješac Peninsula in the Latter Half of the Nineteenth Century
Irena Ipšić
orcid.org/0000-0002-4692-0027
; Sveučilište u Dubrovniku, Dubrovnik, Hrvatska
Jasenka Maslek
orcid.org/0000-0001-5260-9721
; Sveučilište u Dubrovniku, Dubrovnik, Hrvatska
Sažetak
Austrian authority in Dalmatia conducted a large-scale reform of the tax system based on cadastral survey in the latter half of the nineteenth century. Having completed the cadastre, land tax based on cadastral valuation was introduced in 1852. The land tax included income tax based on the exploitation of agricultural land, in which the income subject to tax, the so-called pure cadastral income, was computed on the basis of the type of exploitation and bonitarian category of the cadastral unit concerned. What distinguished this system of tax computation from the former ones were the deductions of the production expenses, i.e., the expenses of land cultivation were deducted from the gross income in order to calculate the net profits as the basis of tax computation. Pure cadastral income on the Pelješac Peninsula in 1856 amounted to 41,731 florins and 56 carantani, which makes 22.04% of the total net income of the Dubrovnik district. Net income served as basis for the computation of 18% of land tax, the total land tax for Pelješac amounting to 7,512 florins. By the end of the nineteenth century the percentage of land tax increased, and according to the data from 1894, land tax of 22.7% was levied on the net income, thus increasing the state revenues from Pelješac by approximately 25%. Apart from the cadastral gross and net profits and the tax rate on land, the article addresses direct taxes (house tax, business tax and income tax) for all cadastral municipalities on the Pelješac Peninsula. These data allow a development estimate of the peninsular settlements under study and provide an overview of the proportion and significance of agricultural and other production on Pelješac. Thus, the municipality of Kuna registered the highest land income and the highest tax rates levied on land as opposed to, for example, the municipality of Orebić which witnessed far lower land tax rates and much higher income and business taxes (based mainly on maritime activities) than elsewhere on the peninsula. The total direct taxes on the Pelješac Peninsula in 1876/78 amounted to 24,741 florins. Besides direct taxes in the form of land tax, house tax, business tax and income tax, the population was further burdened by various other taxes and customs fees, municipal and district taxes, which in some local areas by far exceeded the direct taxes.
Ključne riječi
Pelješac Peninsula; Austrian cadastre; 19th century; gross and net income; taxes; local taxes
Hrčak ID:
137828
URI
Datum izdavanja:
14.4.2015.
Posjeta: 3.011 *