TAXATION AND PUBLIC ADMINISTRATION: EXPERIENCE OF ANCIENT GREECE

Abstract

The article analyzes the experience of tax policy formation in ancient Athens in connection with the development of public administration in the ancient era. The importance of studying this scientific problem in the context of Ukraineʼs strategic course towards the European Union is emphasized. The article aims to identify problems related to the experience of tax policy in Ancient Greece in connection with the strategy of public administration in ancient Athens. It is noted that the economic relations and tax policy of the ancient Greeks were closely linked to the specificities of citizenʼs social life in ancient Hellas. The concepts of freedom, slavery, and the polis decisively influenced the concept of the tax system implemented in Athens in the 5th – 4th centuries BCE. It is emphasized that various models of tax systems were applied in different historical periods within ancient Attica. During the tyranny of Peisistratos and his successors, a direct 10% tax, unpopular among citizens, was practiced. Later, in the era of democracy, a complex tax system emerged, combining a direct tax on foreigners (metoikion) and an extraordinary war tax (eisphora). At the same time, social duty (liturgia) played a significant role, serving as an alternative to direct taxation of wealthy Athenians and involving voluntary financing of socially significant projects. The effectiveness of eisphora and liturgia was explained primarily by the high level of civic consciousness among the ancient Athenians, who demonstrated readiness to serve the interests of their polis. The article mentions that in addition to direct and targeted taxes, there existed a system of indirect levies in ancient Athens, which were derived from commercial activities, logistic services, property use, etc. An important invention of the Athenians was a tax model that did not involve maintaining a bureaucratic apparatus. This was achieved by contracting tax collection to private contractors through auctions. It is concluded that a successful tax model could be realized thanks to the excellent self-organization of Athenian citizens, high civic consciousness, and the principles of public administration in tax policy.