Nation state and taxes: Comparative historical analysis

The aim of this study is to explore the role of taxes in the formation of nation states. We try to clarify the differences between the state formation of Western Europe and Ottoman/Turkey. While the method of this study is comparative historical analysis, we investige the state formation from the point of view of ?class based? fiscal sociology. Brenner?s concept of political accumulation could provide a starting point for this study in analysing the differences of the formation of the nation states. Theese differences does not generate from geographical, etnicity and cultural causes rather they are the concequences of the different class structurec which the nations have.