Taxation

Taxation in Helerin is generally levied on trading activity, or on individual wealth.
See also: Money

Taxes and levies

Trade

Imports

Some goods attract import duties when brought into the state. On arrival in port, ships must have their goods assessed by an inspector before they can be unloaded for onward transport or sale. Duties are calculated as a percentage of the estimated value of the goods, with different rates applying to each type of good.
In Remon, Forbin and Teros, revenues from import duties pass to the state. In the Seynan Islands and the towns of Mar Miskun and Mar Mabon, revenues pass to the local council or ruler.
See also: Commodities and trade

Sales

Tax is not applied against individual transactions; instead, traders purchase a permit to sell goods of specified types within a settlement and its surrounding area. These permits often take the physical form of a badge or sign which is displayed at the shop or stall. Various colours or symbols indicate the goods the trader is permitted to sell.
Revenue from permits is mostly kept by the town or city, with a proportion being passed to a local lord or the state.

Tax on individuals

Rulers may levy taxes on individuals from time to time, but no state operates such a tax permanently. Individual taxes are generally collected entirely for the benefit of the state or its ruler, rather than for local lords or towns and cities.
Individual taxes may be levied on a per head basis, or as a percentage of total estimated wealth. The latter is most commonly applied as an inheritance tax. Individual taxes are generally payable with coin, but occasionally goods or other property may be accepted.

Other taxes

Other forms of taxation have been applied at various times, the most common being land taxes and various kinds of licensing. As literacy amongst the poor is low, taxation tends to place minimal reliance on record-keeping.

Avoiding taxes

Smuggling is a common way of avoiding taxes. Smugglers illegally attempt to conceal goods to avoid detection, or transport goods in secret. This is often a major source of revenue for criminal organisations.
See also: Smuggling