The Historical Development of the Irish Taxation System

Abstract

Relative to other developed countries, very little has been written about the historical development of the Irish taxation system. This is surprising since an early reference to an Irish taxation system is contained in the records of the City of Dublin in the year 1316. These records state that ‘taxes be collected under the supervision of four or six good men duly sworn and that accounts be rendered of receipts and payments before their auditors’ (Gilbert, 1889, p. 133). In an attempt to partly fi ll this historical void, this paper explores the development of the current Irish taxation system from the pre-Norman period to the present time. By providing such a background, this paper seeks to provide a broader understanding of our taxation system and tries to explain why we have the taxation system that we currently have and the context in which it developed. It will be demonstrated that the Irish taxation system has evolved in response to economic, social and political influences. It also highlights that the Irish taxation system has a rich and colourful past, but it is not unique in this regard.