Farm (revenue leasing)

The tax farming is a method of tax collection, in which a state does not pick up, and taxes, but by private citizens ( tax collector ) to which tax revenues after payment or ongoing payments are leased. The payments of the tax farmers may be fixed by the State, or the right to tax can be bought in advance.

Of particular historical interest is the tax farming ( " Subscription fiscal" ) in absolutist France, Ferme générale, as well as the ancient Roman publicani. On the advantages and disadvantages of tax farming see publicani.

Even in the Ottoman Empire was the tax farming ( " malikane " / " iltizam " ) to the beginning of the 19th century common (abolition during the Tanzimat era ). As perceived arbitrary violence of the tax farmers ( " mültezim ", Ez ) caused a general dissatisfaction among the people.