The Importance of Taxes in the Development of Societies and Civilization

Łukasz Furman; Witold Furman; Paweł Marzec; Izabela Bagińska

doi:10.18290/pepsi-2025-0003

Published : 2025-12-30

Vol. 31 No. 1 (2025)

The Importance of Taxes in the Development of Societies and Civilization

Łukasz Furman

https://orcid.org/0000-0002-9156-8165

Witold Furman

https://orcid.org/0000-0002-3982-6921

Paweł Marzec

https://orcid.org/0000-0003-0105-3131

Izabela Bagińska

https://orcid.org/0000-0001-8153-7587

DOI: https://doi.org/10.18290/pepsi-2025-0003

Abstract

The article offers an interdisciplinary analysis of the role of taxation in civilization-al development, combining economic, historical, sociological, and anthropological perspectives. It shows that tax systems have shaped state structures, social rela-tions, and economic dynamics since antiquity, influencing power legitimacy and inequality levels. The text traces the evolution of taxation – from in-kind levies to contemporary digital and globally coordinated solutions. It emphasizes that cultural norms and moral values determine societies’ acceptance of fiscal burdens. The study highlights challenges arising from globalization, capital mobility, artifi-cial intelligence, and the need for international coordination. The authors conclude that a well-designed tax system enhances economic stability, social cohesion, and long-term civilizational growth, while future progress will depend on states’ abil-ity to integrate technology, international standards, and public trust.

Keywords:

taxation, civilizational development, globalization, inequality

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Furman, Łukasz, Furman, W., Marzec, P., & Bagińska, I. (2025). The Importance of Taxes in the Development of Societies and Civilization. Journal for Perspectives of Economic Political and Social Integration, 31(1), 67–83. https://doi.org/10.18290/pepsi-2025-0003

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