Karl Marx and a number of other scholars called this historical period "primitive communism." Indeed, primitive society differs from other eras in the absence of social inequality, private property and the “exploiter-exploited” relationship.
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The period of existence of a primitive society due to lack of writing is the most difficult to study. Archaeologists continue to restore bit by bit the picture of the life of primitive man. Of particular interest to researchers is social life during this period.
The discoveries and discoveries made by historians allow us to say that in a primitive society there were equal relations between members of the community, there was no private property, and the tools were common. The prehistoric era (this is a synonymous name for the primitive period) was also characterized by the absence of taxes.
Eating products obtained as a result of hunting and gathering, ancient people practically did not produce anything themselves, but used the gifts of nature. At the heart of primitive relations was the equal distribution of all goods among members of the community. Consequently, they simply had no prerequisites for the emergence of private property. And it was impossible to levy taxes on tribal members without private ownership.
A tax is a part of the income levied on a person’s property and used to create common goods. The very goal of tax collection - providing the community with the necessary resources - was satisfied in the process of the activity of primitive people. The emergence of the tax system in this period was impossible, because the withdrawal of funds from the population is based on relevant laws, norms and regulations. And the regulatory structure of this kind of relationship in a primitive society has not yet been formed.
The lack of taxes in that era is partly due to the social structure of primitive people. All members of the community were equal in their rights. And tax collection would automatically divide the primitive society into managers and governed.