The Taxation system which has been much reformed by the current
Emperor is designed to make collection easy and
cut down on avoidance. The toll at the city gates is therefore on large bulky items that are
difficult to conceal. Taxes must be paid to carry a sword or lead a horse or cart into the
city. In addition a toll is paid on the importing of bulk goods. Further taxes are paid on
domestic and business premises (including stalls) within the city. Small items which can
easily be smugggled e.g. jewels are not taxed directly: instead the emperor imposes a tax
on the guilds that deal in them and in return those guilds have a monopoly.
The tax collection system is effecient but corrupt; most of the tax collectors impose
their own levy of 5 - 20% on top of that which is due. The Emperor has been known, however,
to take action against officials who become more greedy.
The level of tax is entirely at the
Emperor's whim and sudden changes are not uncommon. Taxes over the last few years have been
exceptionally high due to the Emperor's whimsical decisions e.g. doubling the height
of the Elsenwood wall.