Universal History Annotation << Back From the History of Accounting Omarova N.G., Ramazanova A.O. The tax system has existed for a long time. Its existence has been known since the time of the fi rst statehood. The history of taxes goes back to ancient times. In any case, documentary evidence of their existence is found about 2500 years ago. For example, in Ancient Egypt, where power belonged to a powerful bureaucracy, the need for money to maintain such a state apparatus turned out to be so great that it generated a variety of taxes. The initial forms of taxation should be sought in sacrifi ces to temples, since the latter performed the most important functions in the organization of public life at the dawn of human development. Hence the requirements for certain sacrifi ces in favor of the temple, which gradually began to be more or less systematic, as a result of which the "offering" gradually turned into a "payment or collection". For this reason, the topic of this article is very relevant. The article is devoted to the formation and development of the global tax system Keywords: taxes, excise taxes, tax system, excisable goods, duties, fees. DOI: 10.25791/vseist.04.2024.1212 Pp. 24-26.