Taxes have been an important link in economical relations since the day a state was formed. Taxes form the biggest part of the profits of the state in the present civilized society
In the early periods of state-forming,the first form of taxation was bringing  sacrifices. Although sacrifices were actually of free will, unofficially they had a compulsory character. The tax system of ancient Rome is known as one of the earliest. Roman citizens were involved in taxation with regard to the statement they gave  on their property and family status,. Now declarations constitute this form of statements. In the IV-III centuries B.C. as the state of Rome developed, new colonies based on municipal property were founded.
Reorganization of the taxation system of the state of  Rome was one of the emperor August Octavian’s (B.C. 63-14 A.D.) main responsibilities. He founded financial organizations in order to control taxation proceedings in all provinces. As a result of reforms he made,the first common tax paid with money called tribut, appeared. There were indirect taxes,as well as direct in the empire of Rome. The most important among the taxes in ancient Rome were 1% transaction tax, 4% tax on special transaction from the slave-trade, 5% tax on freeing the slaves with regard to the market price, 5% inheritance tax, and etc.
In those times the most wide-spread taxes forms in European countries were land tax, construction tax, life tax,or a per person tax, excises, custom duties, municipal or local taxes.
One of  the oldest and the most wide-spread was construction tax. This tax appeared untill the beginning of the 20th century,under the name of “smoke tax” . In the medieval centuries 2 shillings regarding to the amount of coming smoke used to be deducted in England.
People who didn’t have any land or property were involved into paying life or per person tax. During the Roman invasion in Europe widowed and orphans were set free from paying this tax. Parents paid for under ages,and feudals paid for serf peasants.
In the III- beginning of the IV centuries in Adurbadaqan (Azerbaijan meant) as well as in whole Sasani empire, people were divided  into four groups according to their class-conscious origins:1) priests, 2) warriors, 3)clerks, 4)tax-payers.
Tax-payers category consisted of all working  people- farmers, craftsmen and  people involved into trade business. Vastarioshan-sas were standing at the top of all tax-payers.
The most important from taxes were qazidag, maraq and xarq. After Hosrov I reforms “qazidag’ term was used in  the meaning of life tax. “Xaraq” term that was used as the meaning of tax  itself at all, changed its meaning to the land tax in that period (III-IV centuries). The leader of taxes “xarqbed”-took a high place in the state machinery of  Sasani country.
During Hosrov I period taxable lands were listed. The land list was started at Kavad’s period, and finished at the times of his son, Hosrov I. The  tax  unit was counted qarib, which was equal to the 1/10th of the hectare. The amount of tax was different with regard to the kind of cultivated plant. For example, for one qarib of wheat or barley lands 1 drachma, for one qarib of vineyard 8 drachmas, for one qarib of black clover 7 drachmas were withheld.
The relations between the invaders and people of both Northern and Southern Azerbaijan subordinated mostly by the power of weapon, were regulated with contracts signed between foreigners and local citizens. Every such contract together with another clauses had a clause of paying single and annual taxes, and kept peoples’ land in their possession. Zimmis local entrepreneurs of different beliefs lived in the care of Moslem community, and paid a life tax paid by non-moslems, called cizye together with land tax called harraj.
In the times of Caliph Hashim (724-743) key changes were made in the taxation system- local Amavi rulers counted cizye to be one of the most profitable taxes for the state treasury.
Except of land tax and life tax such kind of taxes were withheld: khums- profit and property tax, equal to 1/5th of the profit; zekat- a tax for profit of poor, taken from the rich moslems’ property; zekat-el-fitr- a share given for the sake of the end of the Fast-fitre; sadaga-allowance given to poor; ushr –tax equal to 1/10th of the crop.
Khums- was withheld in money or in kind from property gained in peaceful way, wage, mining and treasures, from the lands bought by zimmi and kafirs from Moslems, from salvages including captives. Khums was to pay when a property more valuable than the family’s property was bought, or when different profession representatives’ wages excelled their annual expenditures.
Zekat-was annually withheld, this tax was put on cereals (except rice and beans),berries, jewellery stones an domestic animals. Zekat on  wheat and barley was withheld after they ripened, zekat on grape was determined at its growth period.
Zekat-al-fitre- was paid once a year on the end of Ramazan month, for every rich moslem’s adult family member. It could be paid  both in money or in kind. It was equal to three kilos of wheat, barley or rice,  persimmon, raisin, maize, and other products.
Ushr- It was an annual tax withheld in kind from agriculture, husbandry, fishery and other products proposed for sale, and having a value more than 200 dirhams.
In Shirvan (Baku) taxes on oil and salt resources were put, as well.