The impact of Napoleon's rule on France - 1799-1815 - NEEDED FOR EXAM Flashcards
Financial and economic policies and problems: taxation; the central economy; the impact of war and the Continental System; degree of economic change Have a mindmap on
What 3 taxes did Napoleon keep from the Directory?
- Contribution fonciere
- Contribution personnel mobiliere
- Other direct taxes including customs duties
D
What was the contribution fonciere and what did it provide?
A land tax that provided the bulk of government revenue
D
What was the contribution personnel mobiliere?
A tax on personal property such as servants and carriages
D
What was an issue with the contribution personnel mobiliere?
It brought in a small amount of revenue and was sometimes more costly to collect than it was worth
D
What did Napoleon seek to do?
Increase tax revenue and make the collection of it more efficient
D
What did Napoleon’s officials begin to do in 1807?
Began drawing up a new cadastre (land register)
D
What was the purpose of a new cadastre (land register)
To measure the value of land in order to recalculate the land tax
D
What two things would the new cadastre do?
- Make the tax fairer
- Ensure that farmers who had increased the value of their land paid more tax
D
How much of France had been assessed by 1815 for the new cadastre?
1/5
D
What was allowed from September 1803?
Towns and cities were allowed to levy an octroi on consumer goods entering their administration
D
What did the octroi levy gradually replace?
The contribution personnel mobiliere
D
Where were tax collectors and inspectors appointed?
To each departement
D
How were tax collectors and inspectors paid?
On proportion to the taxes they collected
D
What did tax collectors/inspectors have to give to receivers?
Their tax receipts
D
What was subject to inspection by central government?
Tax receipts handed from tax collectors/inspectors to receivers
D
Was the method of tax receipts and payment on proportion to the amount of taxes paid an efficient method?
Yes it was much more efficient than the way the Directory collected taxes
D
What did the Constitution of Year VIII establish?
A commission to take responsibility for accounting of state revenue and expenditure
D
What came from the establishment of the commission taking responsibility for state expenditure/revenue, and when?
The Cour des Comptes of September 1807
D
What was the Cour des Comptes?
A central bureau for handling and auditing the state’s finances
D
What did the Cour des Comptes do?
It kept detailed accounts of income and expenditure and ministries and had to have certified authorisation for the release of money
D
What were any improvements in tax assessment and collection offset by and why?
The cost of maintaining the army and the Empire due to almost continuous war
D
What did the government rely heavily on?
Indirect taxes on a range of goods including playing cards
D
What happened to the taxes on alcohol, salt and tobacco?
They quadrupled
D
What did the impact of increasing taxes on alcohol, salt and tobacco do to the working class?
It hit them hard as they were regressive taxes
D
What became a worry as a result of the increased taxes disproportionately impacting working classes?
It wasn't ideal, as harsh taxation of the working class was one of the factors that caused the revolution in the first place D
Who did the new taxation system indirectly favour?
The elite
D