Zmiany w budżecie Wrocławia w XIV–XV w. (w świetle bieżącego stanu badań)

• Authors: Mateusz Goliński

Title variants

EN

CHANGES IN THE BUDGET OF WROCŁAW DURING THE FOURTEENTH–FIFTEENTH CENTURY, IN THE LIGHT OF CURRENT RESEARCH

• Conference: Materiały z konferencji naukowej „Budżety i księgowość miejska w Polsce na tle Europy Środkowej od późnego średniowiecza do schyłku okresu nowożytnego (XIV – początek XIX w.)”
• Languages of publication: PL

Abstracts

EN

The concept of a deficit in the present day understanding of the term for long was absent in the medieval bookkeeping of Wrocław, and thus the sources of its financing were not distinguished; revenues from loans, monetary resources and budget income surpluses were treated on par with taxes, payments, customs and incomes from property. Attempts were made by departing councillors to balance incomes and expenses. The oldest known report for the year 1299 presents an archaic budget structure, predominantly based on incomes from the ducal tax, with the duke as the prime beneficiary. In consecutive decades the significance of direct sources of revenue other than taxes grew, while among the expenses the participation of the tribute received by the duke decreased. The most rapid rate of growth was that of expenses connected with construction and repair. An actual and quickly growing budget deficit appeared during the 1330s and was covered with extended credit and the sale of rents, registered among the revenues. In 1387 public debt totalled almost a four-year town budget, and its services involved 32,5% of all expenses. In 1418 public debt was about ten times the size of the budget, and its services cost c. 86% of all expenses, a state of affairs avoided by constantly delaying the payments. From 1420 the sources of income were multiplied by introducing universal indirect taxes for merchandise and services. On the other hand, sums paid for the upkeep of the army and for waging wars rose. In 1444 expenses totalled 341% of the sums laid out in 1389, and in 1467–1468 a further 60% was spent. This was the period of the appearance of an official deficit (oscillating at about 1%), covered by revenues in successive years; at the same time, there also existed a hidden deficit, covered by successive credits. Despite this fact, it became possible to slowly reduce public debt, which in 1498 corresponded to 18,9% of the annual budget.

Keywords

EN

BUDGET; TAX; MEDIAEVAL TOWN

• Publisher: Polska Akademia Nauk. Instytut Historii im. Tadeusza Manteuffla PAN w Warszawie
• Journal: Roczniki Dziejów Społecznych i Gospodarczych
• Year: 2010
• Volume: 70
• Pages: 33-62

Contributors

author

Mateusz Goliński

• Instytut Historyczny Uniwersytetu Wrocławskiego