Week 18- Taxation and the central economy Flashcards
What issues of taxations did Napoleon inherit?
Any improvements in tax collection were offset by the cost of maintaining the army and the Empire.
There were issues with the collection of taxes, with collectors often taking some of what they collected.
What was the structure of banking before Napoleon?
There was no central bank
What was the impact of there being no central bank?
A bank would provide uniform administration of tax distribution and reduce the need for high-interest loans.
What system of trade did Napoleon inherit?
Trade was very complex due to the different taxes on trade throughout France and the inflation of paper money.
What was the agricultural system of France by 1800?
Agricultural techniques were much less advanced than Britain who were already undergoing industrialisation.
Which tax, inherited from the Directory did Napoleon keep?
Contribution foncière, a land tax that provided the bulk of government revenue.
Which tax did Napoleon keep from the Consulate?
The contribution personelle mobilière, a tax on personal property in urban areas.
How effective was the contribution personelle mobilière?
Only brought in a small amount of revenue and was sometimes costly.
When did Napoleon’s officials begin drawing up a new land register?
1807
What was the role of the land register?
Measured the value of land to calculate the land tax which was the most effective source of revenue.
Made the collection of land tax fairer.
How effective was the land register?
Took longer than expected, only a fifth of the country had been assessed by 1815.
What was an octroi?
In September 1803, towns and cities could levy an octroi on consumer goods entering their administration.
What was the impact of an octroi?
Allowed Napoleon to directly help local towns and cities to develop, rather than just Paris.
How was tax collection assessed?
Tax collectors and inspectors were appointed for each département.
Their tax receipts were subject to the inspection of the central government.
How was accounting of state revenue and expenditure administered?
The Cour des Comptes was created in September 1807.
Handled state finances and kept accounts of income and authorised the release of money.