Santairiku Eiyuuki

The Lemurian Empire is a state with a centralized system in place.

In addition, the development of bureaucracy has progressed considerably into the days of Emperor Hadrianus, so much administrative material remains.

Elquille spent three months reading and fishing for its administrative materials and documents… about fifty years, and another one hundred and fifty years of administrative materials at five-year intervals, making statistical graphs.

And then light up the movement of the graph against the famines, wars, new laws, public meetings, etc. that occurred in the Lemurian Empire.

And I concluded.

"Again, a decline in tax collection capacity and an increase in military spending"

Erkühl summoned all the bureaucrats of the Lemurian Empire.

The bureaucrats have an uneasy look at what the hell the new emperor is going to say to them.

In contrast, Erkühl asked one of the bureaucrats with a calm face.

"Mr. Kroll."

"Ha, yes!!

The newcomer bureaucrat of the human race made his heart bounce.

Naturally.

Because he spoke directly to Emperor Lemuria, who was even credited with "representing God on earth".

It also made Chlor nervous about the fact that his name was remembered.

The Emperor remembers the name of just a new bureaucrat!!

Chloe confused her head.

"Say my country's tax system"

"Yes!

There are six main tax systems in the empire.

- Land taxes

-Head taxes

- Commercial taxes

- Tariffs

· Wartime contributions

- Slave Liberation Tax

To this is added the monopoly of salt.

"I see, thank you. Mr. Kroll."

That said, Elquille takes a sip of coffee, then declares.

"Abolish or revise all headcount taxes, commercial taxes, customs duties, slave liberation taxes, and salt monopolies"

Huh?

And, but as I said, the bureaucrats' expressions hardened.

What Elquille was saying was too sudden to swallow.

But bureaucrats begin to understand the intention a little more.

This guy is going to radically change the tax system.

and.

Changing is horrible.

Because changing can make it worse than before.

Now it's still working out. So it's better not to change.

Many people fall into that kind of thinking and fear reform.

But Elquille was not afraid at all.

For what reason?

For 'do anything', the risk of the country leaning is a trivial thing!!

That is just a joke. (Maybe 10% of it is for real...)

Elquille was confident.

I have a firm confidence that what I'm doing is absolutely right.

"Heh, Your Majesty! That's..."

"Wait, wait, I'll explain now. The opposite is for you to listen to me."

That's what Elquille said. She showed a piece of administrative material.

It was a register of inhabitants of a certain village to collect headcount taxes.

"Look at this, what do you think? Mr. Kroll."

"Uh..."

The new bureaucrat, strangely liked by Elquille, had a nervous face and said what he thought.

"Just a bunch of women... I think"

"Exactly! Too many other people with too many physical disabilities!!

The head tax of the Lemurian Empire is heavier for men than for women.

Also, humans with physical disabilities… are exempt from taxes to some extent due to their weight, such as deficiencies in hands and feet, impaired eyes and ears.

At first the farmers also reported seriously.

But from one point on, the peasants realized something.

Lies are unnoticed.

The presence or absence of an eye or ear disorder is self-declaration.

Officials have no choice but to confirm.

He also said, "My family is two men and four women (though it's really four men and two women!)" It takes a lot of work to enter the human house where you declare and see if the contents of the declaration are really correct and if you are not dressed as a woman.

Because the empire has a population of more than 10 million people.

In the first place, we are not sure if the reported population is true.

One or two people, many farmers may decide that they are under-reporting because they will not be noticed reading the mold.

Each and every tax evasion is not a big deal in itself...

If it's dusty, what do you want?

Naturally, it leads to a significant tax revenue-reduction in the Empire.

"Can you tell me you're right about this information?

The bureaucrats couldn't say anything back.

It is clear, no matter how you look, that the resident register is incorrect.

"A tax system with no proper taxes is better off without it. Therefore, repeal."

And after a sip of coffee, Erkühl turned his gaze to Chlor again.

Chloe finds herself.

"I'm sorry to hear it so many times, but how do you pick this commercial tax?

"Uh... by the merchant's sales and the stuff he's selling, he fixes the tax rate and taxes..."

"How do you find out about sales?

"… is a merchant's self-declaration"

I mean, you can lie all you want.

"It's true that if you tax commerce, you can expect a fair amount of revenue. So I won't change my policy of taxing commerce. But the way I've done it, it's too much work. Therefore, this will be revised."

It is possible to control tax evasion to a certain extent if it is also an exam by officials.

But that takes too much work, too much time, too much manpower.

It is possible to control 'income tax' evasion if it is a country with a huge bureaucracy, like Japan, but not in the Lemurian Empire bureaucracy.

"Next is tariffs, but this guy has small revenues on top of being a purely logistical obstacle. Besides, it serves as a hotbed for officials to accumulate fraudulent wealth. Abandoned."

All I'm saying is slap the tariffs, and Elquille mouths the coffee.

"Next is the Slave Liberation Tax.... Needless to say this. It's so strange why you still have these antiques. Unlike the old days when slave liberation was popular in order to increase political support, there are hardly any slave liberators now, are there? That's obsolete. Well, I agree in terms of taxes on slaves."

And Elquille drank coffee all at once.

"Finally, salt monopoly. This is a new system that my father implemented to secure new financial resources. Oh, my God, they sell the price of salt exclusively for thirty times the fixed price. Salt is a necessity, so they buy it no matter how much they catch it. No, it's great. It's great...... So, who's buying a specialty salt? Much better in quality and cheaper in clandestine salt than the specialty salt is out in the capital?

The bureaucrats turn a blind eye at once.

Because, in fact, they also buy clandestine salt.

Bureaucrats in the Lemurian Empire are paid cheap.

There's no more room for life than buying officially made salt.

And Elquille asks the bureaucrats.

"Well, gentlemen. So far, something I'm saying is wrong! Is there anyone you can say with your chest up? Rest assured, I swear to God, I will not punish you."

Scene and quiet back.

No one can argue with Erkühl.

And so one man raised his hand.

It is chlor.

"Oh, I'm afraid... I said abolishing tariffs, but will they abolish customs too? I don't think it's a good idea to get rid of the facility because of the policing aspect..."

"That, of course. The customs office is not going to be abolished. Don't worry."

Elquille smiled.

The nervousness of the bureaucrats who saw Erkühl smile dissolves slightly and their hands begin to rise neglectfully.

"Oh, I'm afraid..."

"One thing, I don't care if you ask..."

"A few questions…"

Elquille answers each and every one of the bureaucrats' questions carefully.

In about an hour, all the bureaucrats expressed their satisfaction with Elquille's remarks.

"Well, gentlemen. That's why I'm devising a new tax system. Don't hesitate, argue with me. We (...) should introduce a new tax system to save the Empire."

And Erkühr said at the end, handing out parchment with the tax system he had devised.

"Yeah, well, actually, I think you guys are paying too low. So I'm going to put your pay in the right amount first if the fiscal reform succeeds.... Let's do our best."

Niyali and Erkür grinned and the bureaucrats let their eyes shine.

Erkühl and the bureaucrats then exchanged fierce arguments for three days and three nights.

The tax system thus made was promulgated to the Empire...

And two years.

Imperial state revenues increased by a factor of one and five.

In addition, the use of taxes such as labor costs in the palace was reviewed and expenditure was compressed, and among the treasures that were part of the royal estate, objects of no historical value were sold.

The Empire's treasury, which was in a state of fire, was safely quenched.

Journal of the bureaucratic chlor

"Elkhur the Great was a terrible man. He has no fear of destroying tradition. Besides, I almost sealed my seniors' objections. Very, I don't think he's twelve. Forty years is an endeavoring bureaucrat, but I can believe it.

On top of that, Elkhur the Great's tax system was very groundbreaking and effective on top of that.

And he said he would raise his low monthly salary.

I became a bureaucrat to serve this man.

God's call, this is destiny.

I, no, all of us bureaucrats thought so '