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
e-mail: shynartemirbek@mail.ru
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.
Sources:
1. To Siunn
the Hansky book (From ancient Chinese records) (translated and made
introduction K. Salarauly almata Sanat 1998-288 p.)
2. Gumilev
of L. N. Hunna (translated from Russian A. Zhumabayev, P. Beysenov Kazakhstan
1998-528p.)
3. Kradin N.
N. Empire of Huns edition 2, reslave. and additional - M.: Logos, 2002, 312
pages.
4.
Zhumagambetov T. S. Problems of formation and development of ancient system of
statehood and right. 6-12th century: The monograph - Almaty: Zhety Zhargy of
2003-432 pages.
5.
Dauletkhan Turkesh khaganate Monograph. First book Almaty 2005-185 p.
6. Abil E.
Political system of nomadic Kazakhstan. Experience of system approach, 2001-192
p.
7.
Kiyanatula Z. The last Turkic tribes living the Mongolian plateau: The 9-22nd
centuries - Astana Elorda, 2001. - 208 p.
8.
Ponozhenko the Social and political system of the Nogai Horde in 15 middle of
17 centuries Avtoref. c.l.s.12.00.01-I, 1977-24s.