The concept of taxing income is a modern innovation and presupposes several things: a money economy, reasonably accurate accounts, a common understanding of receipts, expenses and profits, and an orderly society with reliable records.
Koncept oporezivog prihoda je moderan izum i pretpostavlja nekoliko stvari: monetarnu ekonomiju, razumno tačno računovodstvo, zajedničko razumevanje primanja, troškova i profita, i uređeno društvo sa pouzdanim zapisima.