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Taxes are compulsory levy imposed by governments upon citizens, groups or on legal entities for their income, expenditure or capital assets irrespective of any corresponding immediate return of services or goods by the charging body. The revolutionizing factor in the evolution of the administration of the system of taxation was the political centralization of the empire and the subsequent internal and external developments. Tax is still an important issue in many countries. The historical study of tax and customs administration will be an important input for policy makers, researchers and students in the field. It will be interesting for those who are interested in taxation and history.

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Sintayehu Kassaye Alemu, studied History and Education at Addis Ababa University (Ethiopia) and Umea University (Sweden) respectively. Assistant professor in History at Mekelle University (Ethiopia, Tigray). Currently, an Erasmus Mundus European Master student in Higher Education.

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