(A Study of the Tax System in the Ur Ш Period(2004-2112 B.C))

Abstract

The study examines the tax system of the Third Dynasty of Ur (2112–2004 BCE), considered one of the most advanced and complex systems of the ancient Near East. It highlights the high level of administrative and economic organization within the kingdom. The system was based on two main types of taxation,The first was the bala system, a state-imposed tax that operated through a monthly rotational scheme among the provinces. Each province was required to supply resources such as grain, livestock, and agricultural products, with the amount varying according to the province. These resources were collected in a central treasury and redistributed to cities and provinces according to need,The second was the gún-mada tax, a regional levy paid in kind exclusively in livestock and delivered to the livestock enclosures at Puzriš-Dagān. It was imposed on distant regions and military settlements that were not directly under Ur’s authority. This system began in the forty-third year of King Šulgi’s reign and continued until the second year of King Ibbi-Sin. Tax revenues were distributed to military officials and soldiers according to a strict hierarchical structure, with fixed amounts assigned to each rank ,Overall, the tax system reflects a highly centralized administrative and financial structure. Taxes were not limited to monetary payments but included agricultural produce, livestock, craft goods, and labor services, collected for the palace or temple. Taxation functioned not only as a means of financing institutions but also as a tool for resource management, economic planning, and political control over subject territories through the imposition of tribute.