Akhatov U. A.

associate professor chair of the theory and history of state and law,
constitutional and administrative law, law faculty, al-Farabi KazNU

Shynar Temirbek
2 course Undergraduate Chair of the theory and history of state and law,
constitutional and administrative law, al-Farabi KazNU
Almaty city, Kazakhstan

The main stages of development of tax relations in traditional Kazakh society


In this article thee main stages of development of the tax relations in traditional Kazakh society, the basis of the tax relations in nomadic Kazakh society, tax system in traditional Kazakh society, types and signs of taxes by the Kazakh traditions are separately shown, also the mechanism of ensuring execution of tax precepts of law is defined, some parties of a political legal treatment of the taxation are investigated.

Keywords: traditional Kazakh society, tax relations, Kazakh traditional right, taxes, norms, development stages.

Formation and development of the tax relations in nomadic Kazakh society is directly connected with development of state unions living in the territory of Kazakhstan, we can see a set of the state unions existing here, and also collision of many cultures. In the ancient time, in the Middle Ages in the territory of Kazakhstan existed several states extending the power to the main part of the Euroasian continent.

The states which existed in the territory of Kazakhstan had based tradition of state management, many attributes of political organizations. At the same time they left them as historical heritage. Therefore we have to look for sources of the Kazakh state, formation of elements of a structure of its political system. These circumstances are directly connected with the tax relations of the Kazakh traditional and legal system.

Tax system in traditional Kazakh society had passed several stages of development. The first state union in the territory of Kazakhstan are Huns. In the state of Huns was based the developed control system. The Huns empire had also passed through several stages of development. Time of board of Mode had coincided with the moment of development of the Huns empire. Mode had realized big political and administrative and military reform in the state of Huns. In time of Mode 24 positions of public administration were also formed. At this time the empire of Huns has turned into one of the great empire, shaking Eurasia. The basis of existence of such empire was made by his tax system. Generally Huns leaned on the spoils of war, taxes collected at other states, more precisely at the subordinated countries. We will pay attention to the following fact about formation of taxes in Huns empire: "After that Da Tanircuta had taught akims how to levy taxes on property and the cattle on a ratio to number, having opened the special book".

The imperial palace of China sent to Tanirkut letters written on the boards with length of 1,1 foot. It began with the words "The Son the Great Chinese king Siunna Wishes Health to Tanirkut". After that the main question was written, then the list of the things sent as a gift was attached. Rong-Shin Ia had taught the imperial palace of China to send letters with the length of 1,2 feet written on the boards. He had shown how to write the list of gifts and the main question after words: "Great Tanirkut I serve given rise at will of the earth and heaven, sat down on a throne at will of the moon and the sun, wish health to the great king of China". From these facts we can notice that Huns had adopted an order of system of taxation at Chinese. It is visible that Chinese all the time relying on officialdom and hierarchical system, hadn't refused these intend.

The famous scientist investigating historical life of ancient Kazakhstan has described features of tax system of Huns like this: "To contain oysengir and bekzat - Shanyus also needs finance, they can't be collected from people". Taxes are far from nature of the steppe people, the free soldier will pay nothing to nobody voluntarily. Because the fact of a payment seems to him harm for freedom. And this money was raised from dependent tribes in a type of tax, and from enemies in the form of spoils of war. Dependent the dunkh gave bulls, horses and sheep instead of taxes. Rich sowing districts of the real East Turkestan paid very heavy taxes. Apparently, Huns received iron weapon from there. As living in the principalities Zhokhyan and Mulans near the Lake Lop Nor had become famous for production of such weapon. Ulpan's skin were delivered from kipchak, dizhinn, Khakas. But together with dependent tribes China was one of the main sources of profit of Shanyu. Chinese had refused to pay directly taxes, having counted it for humiliation. However they sent to Huns gifts, it was one of the types of the hidden taxes. For example, in 1976 with embassy had given a modest gift to China, in the form of one atana, two saddle horses, on four horses for two carriages, received in reply intricate chapan decorated with ornaments, long brocade shekpen, a gold crest in the form of a rhinoceros, the belt decorated with arc gold and ten hanks of silk of the green and embroidered red color". As we see, the Chinese empire paid taxes to Huns many centuries. Together with it the Chinese empire paid Huns a certain payment for peace. Also in the form of guarantees to marry the princesses. [2,89 with.].

Famous researcher N. N. Kradin has described the received tax Huns Tanirkut from chineese: "Hukhanye had received as a present a headdress, a belt, the gold press, richly instructed sword, a dagger, onions with a large number of arrows, 10 halberds, the chariot, a saddle, and a harness, 78 sets of clothes, 8000 pieces of silk, 6000 tsziny (about 1500 kg) silk cotton wool, 20 tsziny (about 5 kg) gold, 200000 coins (Lidayt 1958:219, Bichurin 1950 a:89; Materials 1973:35). All these reasons together with representation of Huns empire as one of the unique in Eurasia political unit, are shown by a financial basis of this empire is directed to the external countries. Many scientists who have paid attention to this feature quality of the countries have based the theory of which is told that in general the nomadic countries couldn't exist without the settled countries, more precisely without their finance. This theory was developed by many Soviet scientific scientists. Of course from the above-stated facts we see what in the empire of Huns was based attributive system of taxes. Everything that was written and sent to treasury. [3, p.126-127.]

In the territory of Kazakhstan since the 6th century have appeared earlier - feudal state unions. One of the first is Turkic kanagat. In the Turkic khaganate political and ideological mental concepts of traditional Kazakh society were based. The facts about exact system of taxes of the Turkic khaganate aren't enough. But as the Turkic khaganate is located on the silk way, the connecting China and Europe, received certain taxes infinite a caravan passing from China to Europe back. In certain cases to certain merchants the right to collect taxes was granted. It was described by T. S. Zhumagambetov. [4, p. 311.].

One more earlier feudal monarchy in the territory of Kazakhs was the Turkeshsky khaganate. The Turkeshsky khaganate is the only heir of a Turk khaganate, accepted everything its political structure. The main officials of a control system of the Turkeshsky khaganate levy taxes on Turkic peoples. According to it, there are bases to tell that the main institutes of taxation of tyurkesh was taken from Turkic peoples. The thought is based E.Dauletkhan's words "Here since this 705 year Sakal kagan had restored a traditional Turkic method of management of the state, had divided him on small a kagans. That is Sakal and the wife had begun to rule the country, having officially become kagana. Also have restored tradition of purpose of tutuk, the observed behind dependent sides [5,120 p.].

One of the developed feudal countries in the territory of Kazakhstan is the state Karakhanid. Feature of tax system of Karakhanid state: The tax system of the Karakhanid state had disappeared after emergence to Karakitay in political arena. [6, c.137].

One of the developed states in the territory of Kazakhstan is the Nayman khanate. Nayman as well as Chineese wrote all taxes. Features of legal system of Nayman state including tax system, make a basis of legal life of the great Mangol empire. This period corresponds to the period of foundation of the empire Chingizkhan. Based on it, one may say, that the legal system of the empire of Chingizkhan takes as a basis legal system of Nayman. [7, 68 p.].

One of the large countries in the territory of Kazakhstan, after disintegration of the Golden Horde is the Nogai Horde. In the Nogai Horde was based the developed tax system. It proves a thought of the scientist E. A. Ponozhenko, to a research political and legal system of Nogay. [8, c.15].

In conclusion it is possible to tell that the system tax relations the Kazakh society is the complex system which has lasted for several centuries, last several stages of evolutionary development, the nomad life which has absorbed in itself all requirements. Tax system of the Kazakh society developed instead of with development of the countries which are in the territory of Kazakhstan. When state ceased to exist, the tax system stopped the existence too. However it is noticeable that traditions of the tax system which was based up to this point reached the Kazakh khanate. Therefore we think what in traditional Kazakhskm Nepriryvno's society from century to century proceeded not only legal system, but also the tax system which was one of signs of the state.



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