Tax Registers Research Articles

Measuring non-commercial tourism traffic in Croatia: Challenges of using administrative data

Abstract National statistical authorities are under pressure to provide reliable and readily accessible data with minimum costs and respondent burden. To this end, a use of administrative data, defined as those not primarily collected for statistical purposes, is increasingly encouraged to supplement sample and census surveys. In this paper, a possibility to produce new statistics by combining several sources where at least one is the administrative data is tested. This exercise was applied to measure a volume of tourists (residents and non-residents) staying in non-commercial accommodation facilities in Croatia. Four data sources were analysed: (i) administrative data from eVisitor system, a unique online central information system for tourists registration in Croatia that provides insights into tourist traffic and accommodation capacities (commercial and non-commercial), (ii) Croatian Bureau of Statistics Survey on Tourist Activity of the Croatian population, that provides information on number of domestic trips and nights in commercial and noncommercial accommodation establishments, (iii) Croatian National Bank Survey on foreign visitors in Croatia, that estimates number of foreign tourist nights in Croatia in, both, commercial and non-commercial type of accommodation, and (iv) administrative data from Tax Register on paid taxes on second homes – holiday houses and apartments. The results clearly demonstrated that two survey-based data sources and the administrative one regarding the second homes taxes had not provided a quality foundation to improve the current estimations of tourist traffic in non-commercial accommodation provided by the eVisitor system.

ПЕРВИННІ ПОБОРОВІ РЕЄСТРИ ЯК ІСТОРИЧНЕ ДЖЕРЕЛО (НА ПРИКЛАДІ МІСТ ВОЛИНІ СЕРЕДИНИ XVI СТ.)

Much of the work on the problems of socio-economic history (including urban issues) of Volhynia in the middle and second half of the XVI century are based on state tax documents. Since the Lublin Union, there are very few such sources. Besides, they did not cover a significant number of urban settlements. A higher level of regularity of taxation and greater control resulted in better preservation of the so-called [taxation] registers. For Volyn, this can only be said about the two-decade period after the Lublin Union. The chronological representativeness of this group of sources cannot be considered satisfactory. This applies to the least used and practically not represented by researchers and archaeographers in circulation in the entirety of the primary registers. The complex of such sources requires the implementation of their source characteristics as a separate variety (including specific historical issues) and in comparison with the already used tax documentation, mostly generalized by administrative-territorial units. State fiscal documentation consisted of several levels of sources. The first consideration of state revenue cases for the incorporated territories was already included in the resolution of the Lublin Sejm in 1569, where it occupied almost the largest volume compared to other issues and was also issued as a separate Taxation Universal. Thus, for the first time, the Ukrainian lands included into Poland received a well-developed basis for taxation. When collecting a tax, the owners or their administration created special lists – primary tax registers. All surviving primary tax registers date back to the first decade after the Lublin Union.Primary tax registers for 1569-1570 survived only for a few Volyn cities. These are Buremel, Zvinyhorod, Zviahel, Koblin, Nesukhoizhi, Turiisk, Ostrozhets. Compared to the total register of 1570, this number of recorded cities is insignificant. But this is offset by the nature of the information. The primary tax documentation contains a personal record of the population with an indication of the tax grounds for each person. In some cases (for households) they contain evidence of the gender structure of the population. Thus, for demographic research, such sources have a number of advantages.

Livonian and Courlander nobility in Samogitia in the 17th and 18th century

The main issue of this paper is Livonian nobles’ immigration to Lithuania. This topic is very difficult to investigate, because of significant deficiency in sources presenting a registration of estates and real estate transactions from Livonia and Courland. There are no registers of owners, tenants, or pledgees of estates from Grand Duchy of Lithuania from the 16th to the 18th century and therefore primary sources for research presented in the paper are military and tax registers from 1567, 1621, 1667, 1690 and 1765. Unfortunately those registers have many disadvantages, which need to behighlighted. The author of the article analysed transformations of nobles’ surnames. The findings of this analysis show that in the above mentioned period of time several dozensof Livonian and Coulrand noble families settled in Samogitia. Those families were forced to leave Livonia as they remained loyal to the Polish king, although they also wanted toimprove their economic status. The paper was originally published as Inflantczycy i Kurlandczycy na Żmudzi w XVI–XVIII wieku, “Klio” 2015, vol. 35 (4), pp. 45–68; DOI: 10.12775/KLIO.2015.044.

FACTORS AFFECTING TURNOVER TAX COLLECTION PERFORMANCE: A CASE OF WEST SHOA SELECTED WOREDAS

The purpose of this study was to determine the factors affecting turnover tax collection performance in West Shoa Zone selected Woredas. In 2017/18 the targeted revenue was 9041224 birr with the actual revenue being 7888536 birr (equivalent to 87.25% or a difference of 1152688) was existence of turnover tax collection gap. This study was using mixed research approach. Systematic random sampling used to selected taxpayers and purposive sampling to selected Woreda tax officers. Sample sizes of 373 respondents were selected from Nono, Chaliya and Ejere Woreda. Questionnaires and interview were used to collect data. The multiple linear regression method using the SPSS software 20 and factor analysis was used to analyze the data. Findings of this study revealed that; employee qualification and manpower, taxpayer registrations, technology and information system, management commitment level, tax audit, turnover tax rate and tax knowledge affects the revenue performance of turnover tax positively. It was also revealed that the perpetuation of tax evasion and tax fairness affects the revenue performance of turnover tax negatively whereas compliance cost and tax avoidance has a negative relationship with turnover tax performance but found statistically insignificant. The study concluded that there are problems facing the revenue administration office while collecting turnover tax revenue. Based on the study it is recommended that revenue authority need to develop their strategic management commitment , recruit sufficient number of employees and continues training on qualification, maintaining tax fairness and equity, improve taxpayer identification and registration, should increase the number of users of Electronic Tax Register, they should be control tax evasion, fixed turnover tax rate with legal actions should be taken to people found guilty, conducting extensive tax knowledge (awareness) creation programs to update and maximize frequency tax audit effective on field compromising should be a priority task.

Osmanlı Döneminde Tokat Şehrinin Fonksiyon Özellikleri

Bu çalışmanın amacı, Osmanlı döneminde Tokat şehrinin fonksiyon özelliklerini şehir coğrafyası açısından incelemektir. Coğrafya sistematiğine bağlı kalmak suretiyle Cumhuriyet öncesi dönemi ve belirli bir konuyu esas alarak hazırlanan şehir coğrafyası çalışmaları yok denecek kadar azdır. Bu açıdan yaklaşıldığında makale, coğrafya literatüründe ilklerden birini temsil etmektedir. Osmanlı döneminde Tokat şehrinin fonksiyonları konusunda veri ve bilgiler içeren Sivas vilayet salnameleri, Tokat şer'iyye sicilleri ve Tahrir defterleri yararlanılan temel kaynakları oluşturmaktadır. Bunların yanında yerli ve yabancı seyyahların eserleri de önemli kaynaklar arasında yer almaktadır. Yine farklı tarihlerde arazi çalışmaları yapılarak Osmanlı döneminde şehrin yayılışı ve fonksiyon alanları doğrudan yerinde incelenmiştir. Tokat yaklaşık beş asır Osmanlı idaresinde kalmıştır. Bu uzun Osmanlı döneminde Tokat, başta ticaret ve sanayi olmak üzere yönetim, eğitim, sağlık, ulaşım ve tarımı kapsayan çok fonksiyonlu bir şehir özelliğine sahip olmuştur. Bazılarının önemi zamanla değişse de bütün fonksiyonlar, birbirlerini daima desteklemiş ve böylelikle Osmanlı dönemi boyunca şehrin devamlı şekilde canlılığını ve önemini korumasına imkân sağlamıştır.

Are survey-based self-employment income underreporting estimates biased? New evidence from matched register and survey data

Estimates from studies of income underreporting (the proportion of undeclared to true income) by the self-employed using the ‘Engel curve’ approach of Pissarides and Weber (PW; J Public Econ 39(1):17–32, 1989) have been based predominantly on survey data on incomes and expenditures. This paper uses a unique dataset, from New Zealand, that matches survey data on household incomes with administrative tax register data for the same households. This allows us to measure evasion under different incentives for misreporting—official tax returns and an independent statistical survey—and to quantify the impact of measurement error in survey-reported incomes on underreporting estimates. We find that using tax return data leads to robust estimates of income underreporting by the self-employed of around 20% on average. By contrast, estimates are only around half as large when based on survey data. This result reflects both measurement error in, and attenuation biases arising from, survey-reported incomes. The former appear to account for much of the difference. If self-employed survey reporting in other countries demonstrates similar differences from equivalent tax records—as seems likely a priori—then many previous estimates of self-employment income underreporting based on the PW approach may be biased downwards.

An Assessment of Electronics Tax Register System Implementation and Challenges, Case of Nekemt Town Value Added Tax

The main purpose of this study is to assess Electronics tax register system implementation challenges in process of Value added tax in Nekemt town. In order to maintain the desired objectives descriptive survey research is designed for the study. Using systematic sampling method 226 tax payers were selected from the total population of 521 and purposive sampling were used to take 8 experts from ERCA office. The main data of this study was both primary and secondary data. The Statistical Package for Social Sciences (SPSS) version 20 was used to analyze data using descriptive statistics like percentage and frequencies of the variables, and arithmetic mean. The results reveal that, there are major challenges which are confronted by VAT payers for using ETRs such as; incur additional cost (machine purchase, maintenance cost) no adequate training regarding ETRs. The paper suggests that attention should be given to training regarding ETRs and Introduce ETR machine that is not expensive to tax payers. Keywords : Value added tax, Electronics tax register machine DOI: 10.7176/EJBM/12-10-03 Publication date: April 30 th 2020

Disentangling the dynamics of social assistance: A linked survey-Register data cohort study of long-term social assistance recipients in Norway.

Social assistance is a means-tested benefit that is supposed to be a short-term, temporary economic support. Understanding why some individuals are in repeated or continuous need of social assistance is thus of obvious policy relevance, but the dynamics of social assistance receipt remain poorly understood. In 2005, a survey among long-term recipients of social assistance in Norway collected data on (a) childhood disadvantages, (b) health status, (c) health behaviors, (d) psychological resources, and (e) social ties, in addition to basic sociodemographic information. This rich survey data has been linked with tax register data from 2005–2013, enabling us to explore the detailed characteristics of long-term social assistance recipients who are unable to reach financial self-sufficiency. Results from linear probability models show that surprisingly few of the 28 explanatory variables are statistically associated with social assistance dynamics, with two important exceptions: People with drug problems and immigrants both have a much higher probability of social assistance receipt. Yet overall, it is challenging to ‘predict’ social assistance dynamics, indicating that randomness most likely plays a non-negligible role. The 28 explanatory variables do a far better job in predicting both labor market success (employment), labor market preparation (work assessment allowance), and labor market withdrawal (disability benefit utilization). Thus, there seems to be something distinctive about the processes leading to continued social assistance recipiency, where randomness could be a more influential force.

Mortality and demographic recovery in early post-black death epidemics: Role of recent emigrants in medieval Dijon.

Objective and methodsWe analyze the influence of population movement on susceptibility to death and resilience during two epidemics occurring in Dijon soon after the Black Death. Using a specific program designed to propose links between entries in annual tax registers, we define tentative heads of household, the elapsed time since their first registration and their ties with other persons within the city.ResultsDuring the 1400 epidemic heads of household who were registered for 1–3 years die in large numbers, whereas during years without epidemics, their death rate is lower than that of heads of household who were registered longer. Recent registration is an epidemic vulnerability factor only in association with a low taxation status, which, when isolated, does not influence mortality. A lack of familial ties within Dijon is another vulnerability factor among the recently registered. This suggests that poor, recent emigrants are more affected by epidemic mortality. In contrast, the mortality of recently registered heads of household is indistinct during a later epidemic occurring after several years of major famine that may have selected the more resistant emigrants and/or excluded the more miserable of them from our analysis. In contrast to the first one, this second epidemic is followed by rapid demographic recovery. This latter recovery is fully explained by the contribution of poor, newly registered heads of household without ties in Dijon.ConclusionOur results outline the interaction between population movement and low socioeconomic status on death susceptibility in historical plagues and show that poor recent emigrants may also be key players in the resilience of the population after an epidemic.

The Regulation of Economic Activities of the Jewish Community in Volyn in the 18th century (the Case of 1759 from Liubarʼs Parish Register)

The article aims to determine the role and importance of the regulation of economic activities of the Jewish communities in Volynʼs towns using the case of a private magnate town Liubar. The article uses the following scientific methods: historical and comparative methods, analogy, analysis and synthesis, induction and deduction. Findings: the article discusses the issue of the regulation of economic activities of the Jewish communities, which are one of the largest non-indigenous enterprising minorities in Volyn. By the mid-18th century, Volyn had been recovering from the crisis. Ukrainians in towns and cities worked largely in agriculture. Most settlements in Volyn province were private towns and cities, and only few had royal or church ownership. Though these urban centers were cultural hubs and furthered major aspects of civilizationʼs development, the owners (dukes, magnates, nobles) viewed them first of all as the means to enrich themselves (rent, fairs, auctions, propination). Owned by Franciszek Ferdynand Lubomirski, Liubar was one of such cities. Since it was subject to inheritance and had urban centers, special consideration and appropriate “policy” regarding the citizens and their participation in the cityʼs economy had to take place. Thus, Liubarʼs Jews received a regulatory order. The aristocratʼs status did not allow working in trade directly. In these conditions, Jews took a leading role; they were one of the numerous communities, the demographic figures of which showed growth throughout the entire studied period. According to the 18th century sources, Liubarʼs administration gave the Jews all economic spheres: trade, usury, various crafts and trades. The clear regulation of taxes for particular activities became one of the most important regulatory elements of the city life of the Jews in Kremenets district. Using the excuse of fiscal aspects, the magnate tried to control everyday life of Jews as well (family ties, education, etc.). The 1759 Tax Register of Liubar tells about the important structural elements of commodity-money relations and their correlation. Merchants, furriers, and beekeepers who collected wax paid the highest taxes. Similar regulation in the form of a “register” was tested in Mezhyrich (Korets), which was another Volyn city that belonged to Lubomirski family. The attempt of the Jewish community in Liubar to solve its economic problems by leaving the regulation framework was met with harsh opposition from Lubomirski. Thus, all economic development in Volyn cities was under control of the administration. Practical value: the published findings of the research have regional value but can also complement certain economic aspects of the history of the cities in Right-bank Ukraine, including taxation as well as city life problems in Volyn and legal relations between a magnate and Jewish community. The uniqueness of the article is in the comparison of particular examples and in the analysis of figures representing the amounts of taxes paid by the Jewish community of Liubar. Scientific novelty: the interpretation and publication of a regulatory document as a source was made for the first time. It described the urban centers in Volyn in the mid-18th century from regulatory perspective, which would allow better understanding and complementing of the financial conditions and opportunities of the Jews in the region and the owners of the cities. Type of article: descriptive.

An Economic Overview of Ottoman State Record of Taxes: Temettuat (Profit Tax) Registers of Niğde Sanjak (1844-1845)

In 1839, the Imperial Edict of Gülhane was declared to erase the impacts of the administrative and financial crises following the Ottoman Regression period. In this sense, the taxation system of the state was changed and it was aimed to overcome the financial crisis. Temettüat (profits tax) registers started to be kept after the Imperial Edict of Gülhane are the records that keep the taxes on micro-scale of the socioeconomic status of the households in the region provides detailed information; real estate, land, zoological and profit in a single book record. The subject of the study consists of the income distribution and relative poverty in the light of the information in the dividend books of Kalkanlı District, Bâzirgân Karyesi and Ortaköy Karyesi of Anduğ District that were connected to Niğde Sanjak, Karaman Province. As a result of the calculations, Gini Coefficient was 0.3477 and relative poverty rate was 24% in these districts. In this context, taxation practices are found to be triggering income distribution inequality and yielding regressive consequences.

Social Citizenship, Inequality and Homeownership. Postwar Perspectives from the North of Europe

In this article, we analyse the social distribution of residential property in Norway post-1945 in light of the concept of social citizenship. Drawing on data from censuses and tax registers, we examine the social stratification of owner-occupation and housing wealth in a Nordic nation of homeowners. Our study shows that residential property and housing wealth is very unevenly distributed, and that the share of low-income homeowners decreased markedly after 1990. The implications of these findings are discussed with reference to three different conceptions of citizenship: the socio-liberal, the republican and the libertarian. Our main argument is that the falling rate of low-income owner-occupation constitutes an erosion of social citizenship viewed from the socio-liberal and republican conception of citizenship. This follows from theoretical arguments and empirical studies linking homeownership to positive welfare outcomes, such as civic engagement and social integration. The latter is arguably particularly true in some high-homeownership countries, such as Norway, where owner-occupation is the cultural norm and rental housing is associated with low quality and insecurity.

Interplay of subjective and objective economic well-being on the mental health of Norwegian adolescents.

Objective and subjective socioeconomic status (SES) are important determinants of adolescent mental health problems, but we know less about how they interact. Research has demonstrated independent associations of both variables to mental health problems, but less is known about their relationship and role in adolescent mental health problems. Data from the youth@hordaland study, a survey of 9079 Norwegian adolescents aged 16 to 19 were linked to official tax register information about household income, and was used to examine the relationship between perceived economic well-being and household income. We also investigated how perceptions of economic well-being interacted with household income in relation to adolescent mental health problems. The overall relationship between perceived and actual household income was relatively low (r = .33 [95% CI = 0.32–0.35], p < .001, although this relationship was somewhat higher in adolescents with either low or high household incomes. Low income and unfavorable perceptions of economic well-being were associated with most mental health problems. Importantly, the mental health benefits associated with higher income appeared to depend on the adolescents' perceptions of their family's relative economic position. The results show moderate associations between perceived economic well-being and household income and that the influence of perceived economic well-being on conduct- and peer problems depended on the level of household income. Symptoms of depression explained some of this association. Knowledge about how the adolescents feel about their relative economic standing may be potentially important information for adolescents with mental health problems, and additional work is needed to understand how adolescents establish perceptions of economic rank.

Determnants of Revenue Collection Efficiency and Administration: The Case of Local Government Authorties in Wolaita fZone, Ethiopia

Tax is a pervasive element of economic life around the world. The principal objective of tax is to finance government activity. A relative objective is to accomplish certain social goals. Government use tax as a device to extract money or other valuable things from people and organizations by use of law. The Ethiopian government is no exception. The government of Ethiopia uses the revenues derived from taxation in order to maintain the federal and regional governments’ budgets. The purpose of this study was to identify the factors affecting revenue collection efficiency and administration, the case of local government authorities in Wolaita zone, Ethiopia. The study used descrptive research design to collect and analyze the data. The data collected through structured questionnaires from 110 randomly selected respondents from local government authorities in the study area and the data was analyzed by using multiple regressions. The study concluded that the factors concerned with weak revenue collection efficiency and administration in local government authorities were, low revenue collection efficiency level, weak administration system, the effect of tax evasion and weak enforcement mechanism. Therefore, the study recommended for the local government authorities to improve the revenue collection and administration efficiency by ensuring all eligible tax payers file returns, have tax education programs, register and upgrade individual business, audit, and receivable administer them fairly and manage the associated risk, Enforcement existing law and in this Local government authorities must produce an enforcement procedure and practice manual.

An evaluation of property tax base in Nairobi city

PurposeThis study aims to evaluate the property tax base under the local government property taxation in Nairobi City and its implication on revenue adequacy of the city. Nairobi has grown both in population and in physical extent resulting to increased demand for urban services. The city faces challenges of adequate infrastructure service provision against increasing demand. Property taxation if fully exploited can be a major source of city government revenue, which has been dwindling.Design/methodology/approachLiterature review of property tax bases in the world and examination of best practices was done to highlight the inadequacies of property tax base administration in Nairobi. Primary data were gathered through interviews of officers in Nairobi City involved in the land rating process. Secondary data were obtained through documentary search and field survey of the study area.FindingsThe study established that Nairobi relies on a dual system of taxation, namely, site value rating and area rating. Tax is on vacant land only and excludes improvements. There are many legal exemptions and administrative exclusions from the tax base. The property tax registers do not include all the taxable properties and there is no regular updating of the tax registers. Nairobi relies on an outdated valuation roll whose values have no relation to the current market values.Research limitations/implicationsThese factors have resulted to a narrow tax base, which affects the revenue potential of the city and its ability to adequately provide infrastructure services.Originality/valueThis is an original research, which relied mainly on primary data. To establish the property tax bases and the exempt properties in Nairobi, the researchers interviewed the officers at the Nairobi city land valuation and property management directorate using structured questionnaires. To address the third objective on whether the property tax base is complete and all-inclusive, the research relied on primary data. The research population was residential properties in Buruburu, Kilimani and Riruta areas of Nairobi city. The sample data on property details were collected from the Ministry of Land and Physical Planning (MLPP). The researchers then examined the records at the Nairobi City to evaluate whether the properties, which are registered at the MLPP, are charged land rates at the city level and at what amounts. This included properties under site value rating and area rating.

The Accumulation and Transfers of Wealth: Variations by Social Class

AbstractThe purpose of our study is to investigate the role of wealth in broader stratification processes. Based on unique data from Norwegian tax registers, we address questions about the association between class origin, wealth transfers, and wealth accumulation among young adults. We show that is more common to receive transfers in the higher than in the lower social classes, and that those originating in the economic upper class, i.e. large proprietors, owners, of single enterprises as well as investors with diversified portfolios, and top managers and directors, are especially likely to receive transfers, as well as especially large inter vivos gifts. As young adults, those with upper-class origins, and especially origins in the economic upper class, accumulate more wealth than those with origins in classes lower in the social hierarchy. In all social classes, those who have received wealth transfers accumulate most wealth. We argue that transferring wealth indeed appears as robust and efficient mobility or reproduction strategy.

An open strip-field system at its tipping point in the German-Dutch River Dinkel catchment. Part 2

ABSTRACTThree questions have been addressed. Firstly, where in the pre-nineteenth-century landscape did farmers hold strips, camps, meadows and shares in the commons? Secondly, did farmers each own strips and camps or were some specialised strip and others exclusively ‘camp’ farmers? Finally, can we corroborate or reject one of the alternative hypotheses: strip-field-first versus camp-first.The area of interest is the current cadastral district cum medieval parish Epe at today’s German-Dutch border as pars pro toto for the surrounding area of about 100 km diameter in the North-West European cover sand belt. Our key data source was the 1827 cadastre complemented by the historical topographic map and geological, soil and elevation maps. For population estimates, we used six tax registers from 1499–1750. All parcels per farmstead were identified in the cadastral registry, farms located on parcel maps and hamlet territories delineated as the aggregate of its farms. The following farm features were extracted from the cadastre and averaged per settlement: number of strips and strip-fields, parcel type, farm size, tenure, number of meadows, oak camps, crop camps, and pasture camps. Next, the following landscape features were identified from the map set per settlement: farmstead pattern, type of settlement, commons, strip-field, soil, and watercourse. In Part 1, we provided the introduction, the materials & methods section, and the historical and landscape context (Gils & Mölder 2019a). In this Part 2, we present our findings, a discussion, a hypothetical narrative consistent with our findings, and answers to our research questions.

How do small firms respond to tax schedule discontinuities? Evidence from South African tax registers

We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa. We find sizeable bunching of firms at the corporate income thresholds where the corporate tax rate increases, implying active responses to corporate income taxes. The observed bunching is very sharp and reacts immediately to changes in the location of the kink points. These observations suggest that a sizeable part of the response is driven by reporting responses rather than real economic behavior. We find indicative evidence that reporting behavior is linked to underreporting of sales and legal tax-planning activities.

Para ganar la guerra: el &lt;em&gt;Padrón General de Contribuyentes de Lima&lt;/em&gt; (1821) y la política liberal del virrey La Serna

Durante los últimos meses del gobierno de Pezuela la crisis política y económica del Virreinato del Perú se vio acentuada por el desembarco de San Martín que llevó la guerra a las puertas de Lima. En el Pronunciamiento de Aznapuquio los altos oficiales del ejército mostraron su disconformidad entregando el mando a José de la Serna. Siguiendo las pautas del liberalismo, el nuevo mandatario trató de introducir reformas en la Hacienda para hacer frente a los gastos de la Administración y a la financiación de la guerra. El trabajo analiza el hasta ahora inédito Padrón General de Contribuyentes de Lima, que supuso un intento sin precedentes de modernizar el sistema fiscal introduciendo un tributo personal y progresivo sobre las rentas.

Economic geography of Poland in the period of growth (14–16th c.) in the Polish historical study

The aim of this article is to present the results of works in the field of economic history and historical demographics, which make it possible to understand the economic geography of Poland in the period of economic growth 14–16 th c. better. I will focus on such issues as population geography, urbanisation, folwark economy, markets and dividion into regions of grain production. Key source editions have also been presented, which make it possible to analyse the condition and structure of the population and economy in the 16 th c., i.e. tax registers and inventories of royal estates from the years 1564–1565.