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| Author: | Ezzamel, M. |
| Title: | Accounting working for the state: tax assessment and collection during the New Kingdom, ancient Egypt |
| Journal: | Accounting and Business Research
2002 : VOL. 32:1, p. 17-39 |
| Index terms: | ACCOUNTING HISTORY TAXATION EGYPT |
| Language: | eng |
| Abstract: | This paper examines the relationship between accounting and taxation in antiquity. It draws upon complete translations of original documents from the New Kingdom (1552-1080 BC), ancient Egypt, to examine the accounting practices used in the various stages of the "cycle of taxation", beginning with identifying taxable subjects, through the estimation and final assessment of taxes, to the collection, transportation and storage of taxes. |
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