|
Tax Farmer
Farming or tax-farming is a technique of financial management in which the management of a variable revenue stream is assigned by legal contract to a third party and the holder of the revenue stream receives fixed periodic rents from the contractor. It is most commonly used in public finance, where governments (the lessors) lease or assign the right to collect and retain the whole of the tax revenue to a private financier (the farmer), who is charged with paying fixed sums (sometimes called "rents", but with a different meaning from the common modern term) into the treasury. Sometimes, as in the case of Miguel de Cervantes, the tax farmer was a government employee, paid a salary, and all money collected went to the government. Farming in this sense has nothing to do with agriculture, other than in a metaphorical sense. Etymology There are two possible origins for ''farm''. Derivation from classical Latin Some sources derive "farm" with its French version ''ferme'', most notably ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Financial Management
Financial management is the business function concerned with profitability, expenses, cash and credit, so that the "organization may have the means to carry out its objective as satisfactorily as possible;" the latter often defined as maximizing the value of the firm for stockholders. Financial managersFinancial Managers (FM) are specialized professionals directly reporting to , often the |
Medieval Latin
Medieval Latin was the form of Literary Latin used in Roman Catholic Western Europe during the Middle Ages. In this region it served as the primary written language, though local languages were also written to varying degrees. Latin functioned as the main medium of scholarly exchange, as the liturgical language of the Church, and as the working language of science, literature, law, and administration. Medieval Latin represented a continuation of Classical Latin and Late Latin, with enhancements for new concepts as well as for the increasing integration of Christianity. Despite some meaningful differences from Classical Latin, Medieval writers did not regard it as a fundamentally different language. There is no real consensus on the exact boundary where Late Latin ends and Medieval Latin begins. Some scholarly surveys begin with the rise of early Ecclesiastical Latin in the middle of the 4th century, others around 500, and still others with the replacement of written Late Latin ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Matthew The Evangelist
Matthew the Apostle,, shortened to ''Matti'' (whence ar, مَتَّى, Mattā), meaning "Gift of YHWH"; arc, , Mattai; grc-koi, Μαθθαῖος, ''Maththaîos'' or , ''Matthaîos''; cop, ⲙⲁⲧⲑⲉⲟⲥ, Mattheos; la, Matthaeus also known as Saint Matthew and possibly as Levi, was, according to the New Testament, one of the twelve apostles of Jesus. According to Christian traditions, he was also one of the four Evangelists as author of the Gospel of Matthew, and thus is also known as Matthew the Evangelist, a claim rejected by most biblical scholars, though the "traditional authorship still has its defenders." The New Testament records that as a disciple, he followed Jesus, and was one of the witnesses of the Ascension of Jesus. Later Church fathers such as Irenaeus and Clement of Alexandria claim that Matthew preached the Gospel to the Jewish community in Judea, before going to other countries. In the New Testament Among the early followers and apostles of Je ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Disciple (Christianity)
In Christianity, disciple primarily refers to a dedicated follower of Jesus. This term is found in the New Testament only in the Gospels and Acts. In the ancient world, a disciple is a follower or adherent of a teacher. Discipleship is not the same as being a student in the modern sense. A disciple in the ancient biblical world actively imitated both the life and teaching of the master. It was a deliberate apprenticeship which made the fully formed disciple a living copy of the master. The New Testament records many followers of Jesus during his ministry. Some disciples were given a mission, such as the Little Commission, the commission of the seventy in Luke's Gospel, the Great Commission after the resurrection of Jesus, or the conversion of Paul, making them '' apostles'', charged with proclaiming the gospel (the Good News) to the world. Jesus emphasised that being his disciples would be costly. Background of the term The term "disciple" represents the Koine Greek word ( ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Publicani
In antiquity, publicans (Greek τελώνης ''telōnēs'' (singular); Latin ''publicanus'' (singular); ''publicani'' (plural)) were public contractors, in whose official capacity they often supplied the Roman legions and military, managed the collection of port duties, and oversaw public building projects. In addition, they served as tax collectors for the Roman Republic (and later the Roman Empire), farming the taxes of the Roman provinces, and bidding on contracts (from the Senate in Rome) for the collection of various types of taxes. Importantly, this role as tax collectors was not emphasized until late into the history of the Republic (c. 1st century BC). The publicans were usually of the class of equites. During the republican era, civil service, which was the size of modern middle-sized city governments, dealt with organising public policy for nearly thirty million people. The solution for the day-to-day operation of public administration was the extensive use of private ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Roman Province
The Roman provinces (Latin: ''provincia'', pl. ''provinciae'') were the administrative regions of Ancient Rome outside Roman Italy that were controlled by the Romans under the Roman Republic and later the Roman Empire. Each province was ruled by a Roman appointed as governor. For centuries it was the largest administrative unit of the foreign possessions of ancient Rome. With the administrative reform initiated by Diocletian, it became a third level administrative subdivision of the Roman Empire, or rather a subdivision of the imperial dioceses (in turn subdivisions of the imperial prefectures). Terminology The English word ''province'' comes from the Latin word ''provincia''. In early Republican times, the term was used as a common designation for any task or set of responsibilities assigned by the Roman Senate to an individual who held ''imperium'' (right of command), which was often a military command within a specified theatre of operations. In time, the term became t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Rome
, established_title = Founded , established_date = 753 BC , founder = King Romulus (legendary) , image_map = Map of comune of Rome (metropolitan city of Capital Rome, region Lazio, Italy).svg , map_caption = The territory of the ''comune'' (''Roma Capitale'', in red) inside the Metropolitan City of Rome (''Città Metropolitana di Roma'', in yellow). The white spot in the centre is Vatican City. , pushpin_map = Italy#Europe , pushpin_map_caption = Location within Italy##Location within Europe , pushpin_relief = yes , coordinates = , coor_pinpoint = , subdivision_type = Country , subdivision_name = Italy , subdivision_type2 = Region , subdivision_name2 = Lazio , subdivision_type3 = Metropolitan city , subdivision_name3 = Rome Capital , government_footnotes= , government_type = Strong Mayor–Council , leader_title2 = Legislature , leader_name2 = Capitoline Assemb ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Gaius Gracchus
Gaius Sempronius Gracchus ( – 121 BC) was a reformist Roman politician in the 2nd century BC. He is most famous for his tribunate for the years 123 and 122 BC, in which he proposed a wide set of laws, including laws to establish colonies outside of Italy, engage in further land reform, reform the judicial system, and create a subsidised grain supply for Rome. The year after his tribunate, his political enemies used political unrest – which he and his political allies had caused – as an excuse to declare martial law and march on his supporters, leading to his death. After his death, his political allies were purged in a series of trials, but most of his legislation was undisturbed. His brother was the reformer Tiberius Sempronius Gracchus. Both were the sons of the Gracchus who was consul in 177 and 163 BC. Background Gaius Gracchus was born into a very well-connected political family. His father, Tiberius Sempronius Gracchus, was a very successful ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Collection
A revenue service, revenue agency or taxation authority is a government agency responsible for the intake of government revenue, including taxes and sometimes non-tax revenue. Depending on the jurisdiction, revenue services may be charged with tax collection, investigation of tax evasion, or carrying out audits. In certain instances, they also administer payments to certain relevant individuals (such as statutory sick pay, statutory maternity pay) as well as targeted financial support (welfare) to families and individuals (through payment of tax credits or transfer payments). The chief executive of the revenue agency is usually styled as Commissioner, Minister, Secretary or Director. Revenue services by jurisdiction }, AFIP) , — , - , , State Revenue Committee of Armenia ( hy, Պետական Եկամուտների Կոմիտե (ՊԵԿ)) , — , - , , Australian Taxation Office (ATO) , — , - , , National Board of Revenue , — , - , , Barbados Revenue Authoritybr>, ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ancient Rome
In modern historiography, ancient Rome refers to Roman civilisation from the founding of the city of Rome in the 8th century BC to the collapse of the Western Roman Empire in the 5th century AD. It encompasses the Roman Kingdom (753–509 BC), Roman Republic (509–27 BC) and Roman Empire (27 BC–476 AD) until the fall of the western empire. Ancient Rome began as an Italic settlement, traditionally dated to 753 BC, beside the River Tiber in the Italian Peninsula. The settlement grew into the city and polity of Rome, and came to control its neighbours through a combination of treaties and military strength. It eventually dominated the Italian Peninsula, assimilated the Greek culture of southern Italy ( Magna Grecia) and the Etruscan culture and acquired an Empire that took in much of Europe and the lands and peoples surrounding the Mediterranean Sea. It was among the largest empires in the ancient world, with an estimated 50 to 90 million inhabitants, roughly 20% of t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Time Value Of Money
The time value of money is the widely accepted conjecture that there is greater benefit to receiving a sum of money now rather than an identical sum later. It may be seen as an implication of the later-developed concept of time preference. The time value of money is among the factors considered when weighing the opportunity costs of spending rather than saving or investing money. As such, it is among the reasons why interest is paid or earned: interest, whether it is on a bank deposit or debt, compensates the depositor or lender for the loss of their use of their money. Investors are willing to forgo spending their money now only if they expect a favorable net return on their investment in the future, such that the increased value to be available later is sufficiently high to offset both the preference to spending money now and inflation (if present); see required rate of return. History The Talmud (~500 CE) recognizes the time value of money. In Tractate Makkos page 3a the Ta ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Finance
Finance is the study and discipline of money, currency and capital assets. It is related to, but not synonymous with economics, the study of production, distribution, and consumption of money, assets, goods and services (the discipline of financial economics bridges the two). Finance activities take place in financial systems at various scopes, thus the field can be roughly divided into personal, corporate, and public finance. In a financial system, assets are bought, sold, or traded as financial instruments, such as currencies, loans, bonds, shares, stocks, options, futures, etc. Assets can also be banked, invested, and insured to maximize value and minimize loss. In practice, risks are always present in any financial action and entities. A broad range of subfields within finance exist due to its wide scope. Asset, money, risk and investment management aim to maximize value and minimize volatility. Financial analysis is viability, stability, and profitability asse ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
