Vplyv osmanskej vojny na vývoj miest v Uhorsku a daňové zaťaženie slobodných kráľovských miest v Uhorsku v 16. a 17. storočí
The Influence of the Ottoman Wars on the Development of Towns in Hungary and the Tax Burden on the Royal Boroughs of Hungary in the 16th and 17th c.

Summary/Abstract: Monetary taxes formed the main part of the tax obligation of the royal boroughs of the Kingdom of Hungary up to the last third of the 16th century. Among them, the census was practically insignificant in amount and usually not paid in the 16th century. The lucrum camerae was a tax, which could only be levied by the Hungarian Parliament, although its level was decided by the Court Chamber. From the first decade of the 17th century, the taxes began to increase, the census was collected regularly and they tried to levy the lucrum camerae also in years when parliament did not meet. In the mid 17th century, taxa came to be paid every two and later every three years. After the Wesselényi Conspiracy (1670), a similar tax system to that applied in other parts of the Habsburg Monarchy was introduced. Portia was a tax intended to support the army operating in the country, and its amount depended on the size of the army. Accisa was a consumption tax charged on meat and alcohol. Apart from this, the 16th – 17th century towns had to pay for the support of a certain number of soldiers, who served in nearby castles. They had to provide transport services and provide labour for the construction of fortifications. In the 16th century, it was not usual for the royal boroughs to fall behind with their tax payments. At the beginning of the 17th century, the tax system changed, European wars disturbed traditional market connections, the income of towns declined, and this meant a general decline in regularity of payments. Up to the end of the 17th century, every town struggled with high arrears in tax payments. The study traces the level of indebtedness in the case of the town of Trnava.

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