Development and Formation History of Profit Taxation

Research relevance determined by the importance of tax regulation, which allows the state to concentrate its financial resources, with the ability to significantly influence the economic development of the country at every stage of its development. The article examines the processes and stages of the emergence and evolution of theses on the essence of taxation. Research objectives: analysis of the main and fundamental tax theories, as well as tax systems of ancient states. Research materials and methods: analysis of the history of formation, development, evolution of one of the initial forms of taxation — payment (tax) from the people. Also considered the legal content and the economic content of the tax. Research results: the basic principles of taxation are considered on the basis of the definitions of Adam Smith, who established the basic principles of taxation, which exist and operate to this day. An assessment and comparison of taxation in Kyrgyzstan with other countries is given. Conclusions: a decrease in the tax rate will entail an increase in production, which in the future will compensate for a temporary decrease in tax revenues.

The establishment and development of the asylum institute (institution) in ancient states of the slavery period

The article is devoted to the analysis of the institution of asylum in practice and interstate relations of the ancient states of the slave-owning period. The author draws attention to the reasons for the emergence of the right to asylum and characterizes the right to asylum on the example of Ancient Egypt, the Kingdom of Israel, Ancient Greece, Rome, India It is concluded that the practice of granting asylum in these states was not the same, which is explained by the difference in the number of persons to whom such asylum was granted. In particular, attention is paid to the provision of asylum to slaves and the difference in its application to a free person. Two forms of asylum are described in ancient states: religious and territorial. When analyzing the religious form of asylum, the author draws attention to the various places where such asylum could be provided, examples of its use are given. The reasons for the impossibility of this type of shelter in ancient India are explained. A description of the territorial asylum is given and examples of international treaties concluded by ancient states that confirm its existence are given. It is concluded that religious asylum, which is currently unknown to modern international law, was the dominant form of asylum in ancient times. This is due to the special role of religion in the life of ancient states. Based on this, the author concludes that the institution of asylum law was more regulated by the rules of canon law than state, positive law. The state only determined the number of persons who could not use religious asylum and other equally important issues of the asylum procedure. As a result, the institution of asylum law emerged more as an institution of domestic rather than international law. However, in ancient times, many elements of the asylum institution that would make up its content in a later period were already present. This indicates the importance in the life of ancient society of the rules of the institution of asylum law. Attention is drawn to the reasons that motivate people to leave their homes and seek protection from harassment in shelters. Their similarity with the modern period is noted, which testifies to the urgency of the research topic.

DATING THE NEW TESTAMENT

Based on a thorough analysis of the chronicles of Ancient and New Rome, Ancient Russia, Great Bulgaria and Arabic sources, as well as the texts of the Gospels, the author made a reconstruction of the ancestral tree of Jesus Christ and the events of the New Testament, linking them to real historical figures and astronomical phenomena. In addition, the author compares the facts of the appearance of the canonical image of Jesus Christ on icons, mosaics and frescoes, the Holy Shroud, and coins of ancient states. The author justifies the dating of the events of the New Testament to the beginning of the XI century on the basis of established facts, and not the generally accepted canons of faith.

The spatiotemporal evolution of cities from the ancient state period to the kingdom period in the Central Plains region, China

The Central Plains region in China has been an important area for human settlement since ancient times. As the only continuous civilization over thousands of years in the world, the Central Plains Civilization is the origin of the Chinese nation. The number, size, and distribution of cities have changed greatly from the ancient state period (i.e. the Yangshao and Longshan periods) to the kingdom period (i.e. the Xia and Shang Dynasties), which reflects the evolution of settlement and social organization. In this study, GIS technology was used to establish the city spatial database for the periods that witnessed the transition from ancient states to the kingdom, including the Yangshao period, the Longshan period, and the Xia and Shang Dynasties. Moreover, the nearest neighbor distance analysis and the gravity center analysis were implemented to explore the possible factors that were considered in the city site selection, including altitude and distances to nearest rivers. Furthermore, efforts were made to investigate the spatiotemporal evolution of the shape, size, agglomeration, and varying gravity center of cities as well as the spatiotemporal evolution of moats. The results show that: (1) Most city sites were distributed in areas with altitudes of < 500 m above sea level and distances of less than 3 km away from rivers during all three periods. (2) From the Yangshao period to the Xia and Shang Dynasties, the shape of the city gradually changed from circular to square, and the type of moats changed from trenches in the Yangshao period to city walls in the Longshan period and no walls in Xia and Shang Dynasties. (3) The size and grade of the 18 cities in the Yangshao period shared high similarity, with an average area of 20 hectares. In comparison, the sizes of 24 cities in the Longshan period increased significantly, with an average of 39 hectares. During the Xia and Shang Dynasties, there were 22 cities with an average size of 340 hectares, and the grade of sizes became obvious, marking the entrance into the centralized kingdom period. (4) Cities were scattered in the decentralized pattern during the ancient state periods (i.e. Yangshao and Longshan periods), whereas they became agglomerative in the kingdom period (i.e. Xia and Shang Dynasties). This reflects the evolution of the spatial scopes and social organizational forms. (5) From ancient states to the kingdom, the city center moved around Songshan Mountain from the northwest to the southeast and again to the northeast.

Captives, Deserters, and Exiles: Control of Migrant Mobility in the Northern Wei Period (386–534 CE)

Controlling the physical movement of people was a well-established tradition throughout imperial China. Scholars have argued that the Qin (221–206 BCE) and Han (206 BCE–220 CE) empires required their subjects to register personal information, including their place of residence, with local governments, and both empires exerted strict control over the flows of officials and those who traveled for personal reasons within the territory, mainly through checkpoints and travel documents. Recent studies have also shown that forced resettlement was a common means of mobility regulation. Ancient states, from the Qin to the Mongol empire, achieved their imperial goals through a variety of measures, one of the most important of which was the relocation of subjects and conquered peoples whenever and wherever they saw fit.

Assuming the Role of an Orientalist: Alexander Mishulin’s Articles about the History of the Ancient East

The popular articles written by A.V. Mishulin (1901–1948), a Soviet historian of antiquity, were analyzed. These articles are focused on the history and culture of the Ancient East states (Egypt, India, and China) with account of their impact on the establishment of Soviet historical science. Their role in A.V. Mishulin’s research activity is very important, because they were used in his school textbook of ancient history. A.V. Mishulin consistently adhered to the idea that slavery was a common basis of all ancient states, but he also believed that the slave-owning systems in the Ancient East and Greco-Roman world were different. Through a brief description of the Ancient East states, he emphasized the following two main aspects: all ancient societies exploited slaves, which inevitably resulted in the mass uprisings as a consequence of exhaustion of the slave-owning mode of production. To prove the validity of his ideas, A.V. Mishulin used historical material (such as the Papyrus Leiden). Therefore, the history of the Ancient East and Greco-Roman world more or less correlated with each other in A.V. Mishulin’s school textbook, which influenced the subsequent organization of school textbooks of history in the Soviet Union.

THE ORIGIN AND ESSENCE OF THE STATE: NEW SOURCES

The review examines three monographs: «The Origin of inequality, civilization and the State» by N.N. Kradin, «Against the Grain. The Deep History of Ancient States» by James Scott and «States and Power» by Richard Lachman.

Maya Economics

In the latest studies of Maya economics, scholars foreground evidence for and the importance of trade and markets. Now, In Mesopotamia, also a land of city-states, new research examines the relationships between merchants, not as agents of the state, but as elites who must and do interact with princes and governments. A comparison of Maya and Mesopotamian economics provides new light on the nature of ancient states and some their most important citizens.

Learning Trend Methodologies from BC Greek Sophists to 2000s’ Blended Open Source Schooling: A Comparative Analytic Study

The period of recorded history extends to 5,000 years BC, where Sumerian-Akkadian script confirmed the fact of being the oldest discovered record of coherent writing from the preliterate period around the 3000 BC (SE Alcock, 2001; Woods, 2010). Since that date of early basic literacy of human history, B.C pioneers, philosophers, leaderships and professionals exerted every efforts to advance their local environments in politics, state identity, public administration, urban centers, culture and faith, education, innovative thoughts and arts, and civic daily life. Consequently, B.C significant ancient states and civilizations arose and flourished into world sovereign empires, exceeding in several fields their contemporary counterparts the so-called “Big Powers” in the 21st century A.C. Even these “Big Powers” proved helpless in resisting the invisible virus “Corona”, which caused the death of hundreds of thousands of persons, and is threatening millions of others in facing health problems or termination later. The status of world states (powerful or marginal) is determined by the quality of its educational systems. Further, the future of civic and productive students as adults is dependent upon the rigor of schooling methodologies, which encompass: learners who are dedicated to learn; teachers who guide and teach; peers who are collaborative learning partners; curricula, which are served by textbooks and material in the classrooms; methods, techniques and technologies as communicative tools of education and management messages; and school environments, which physically host most education factors, processes and services. Hence, this research article examined the educational methodologies cumulative from BC Sophists to the ICTs revolution at 2000+ A.C. a Comparative analytic review was conducted to specify the advances and setbacks accrued during the extended 500B.C-2000+A.C years in the lives of generations as future crucial professional, leaderships and pioneer assets of society.