In IMTU...
As far as non-noble players[1] are concerned, the only
visible Imperial tax is the 2% of their Licensed Imperial Company (LIC) shares that is owned by the Emperor. [For most players, this just means that the Emperor owns 2% of their starship shares.]
Money, sophonts (including passangers & Travellers), information, and goods in interstellar transit
may be taxed by the Imperium, but in practice they aren't. The Imperium prefers to encourage interstellar trade, travel & communication by leaving it tax-free.
Members of Noble families
might have to deal more directly with the Ministry of Taxation (MoT). Because all Nobles are Sovereign Individuals[2], they must negotiate seperate tax
treaties with the Emperor (usually, not in person
) As these treaties are negotiated on a familial basis, most players don't need to worry about it - Papa (aka, the family Archon) will handle it.
Of course, The Imperial Ministry of Revenue has offices and agents throughout the Imperium, the Imperial Clients, and on hundreds of neighbouring systems as well. Imperial Revenue agents can call on all sorts of support - but it usually isn't needed.
Originally posted by princelian:
NO ONE, from Sector Duke on down, wants to face Imperial auditors. They, like the Navy, don't have to follow any of those annoying rules the citizenry have. [The Navy's example is their ability to ignore the injunction against nuclear weapon releasse...YOU can't use 'em, but THEY can.]
Exactly.
*********
Planetary taxes on Travellers run the spectrum, from taxes on air used to no taxes at all. As a rule of thumb, xenophilic societies levy few or no taxes on Travellers; xenophobic cultures pound Travellers, good and hard, as soon as they leave the starport.
(Naturally,the lower the starport level, the more likely the world will be xenophobic.)
Note that planetary taxes start at the 100-diameter limit, with the Imperial starport being outside of their jurisdiction. (Ships in transit to & from the Imperial starport may not be taxed by planetary governments, either.) Also, the interstellar reach of planetary governments is quite limited, unless they are seriously wealthy. Wealthy worlds may have tax treaties with friendly neighbouring worlds. "I collect your taxes, and you collect mine!"
Your planetary citizenship can have a real effect on your taxes due, for good and ill - depending on the attitude of the local planetary government to your home planetary government.
A ship's port of registry does NOT have an effect on Imperial taxes and regulations, so long as it's an Imperial port. (Imperial Client ports have unique agreements with the Imperium, and tax rules vary greatly.) Starships registered to non-Imperial ports get hit by taxes, regulations and fees harshly and frequently: this is the major reason why non-Imperial ships are rarely seen in Imperial space, IMTU.
Because Nobles are Sovereign Individuals, they need never pay planetary taxes or fees, and are not subject to any planetary law they have not personally agreed to. Imperial Nobles need carry no planetary ID or papers, and need only identify themselves as Imperial Nobles to enter any planetary facility at any time, for any reason.
(Noble family members lack the Imperial authority the title-bearer has, but do enjoy various privileges, including Imperial immunity from any planetary law. Of course, some planetary leaders don't CARE about Imperial immunity, especially on low-law/no-law level worlds....)
Non-Nobles wealthy personages have a specific advantage regarding Imperial taxes: so long as they keep their wealth on *one* world, they are only subject to indirect Imperial taxes levied on the planet: they need not ever reveal any financial information to the Imperium (excluding Imperial Warrent holders; direct, explicit Imperial Ducal Edits; and the Personal Will of the Emperor.)
******************
Planetary governments
must deal with the Ministry of Taxation, as the Imperium taxes worlds directly. Low-tech worlds (ie: TL 0-9) pay only a symbolic tax. Mid-tech worlds (TL A-D) pay at regular rates, usually 2% in peacetime, 4% in wartime. High-tech worlds (TL E+) pay the same rate, but they also must pay invisible taxes, which amout to an additional 1-2% of the worlds' wealth.
("Invisible taxes" refers to the military draft, endorsing Imperial cultural norms, active involvement in interstellar politics, supporting the subsector and sector bureaucracies, and otherwise Bearing the Burden to Uphold Imperial Civilization. Failure to pay the 'invisible tax' leads to diminished influence and respect, less
Imperial/Noble concern regarding local concerns, and eventually no 'pull' in getting Imperial 'pork', influencing Noble thinking, or shaping Imperial laws.)
System governments are a special case. They *don't* own the space between system worlds, but they *do* have sovereignty over all stellar bodies in their system - including the star(s) - up to the 100 diameter limit. This system sovereignty includes the right to levy in-system transit and landing taxes as they see fit, treating the entire system as if it was a single world (legally). The right to set up a system government is a major gift of the Emperor to loyal and deserving major worlds.
******************
Again, IMTU:
Currently (1120 Imperial) interstellar corporations pay no Imperial taxes on assets outside of the 100-diameter limit of a world (as well as the 2% Emperor's Share). Interstellar corporations may have to pay planetary taxes, depending on local law.
Before 562 Imperial, large interstellar corporations did have to pay additional taxes: however, they successfully argued before Empress Jaqueline I that they were being unfairly double-taxed, and 'punished for being successful': once by the Imperium, and again by the planetary governments.
******************
Additional notes and meandering thoughts
[1] IMTU, commoners come in two flavours: Imperial Subjects and Imperial Citizens. Neither have a bearing on taxation, but Subjects have no
Imperial recognized rights or protection vis-a-vis a planetary government. Subjects rarely or never travel off-world.
Imperial Citizens do have some rights on planetary soil - mainly the right to Due Process, Public Trial, Personal Property, Right of Exit (if not charged with any crime, they may leave the planet as they wish) and Self-defense (NOT a right to bear arms, but the right to defend yourself against "unprovoked & unlawful" attack.) MOST Imperial worlds respect these rights. Violating these rights rarely provokes Imperial Intervention, but will discourage Travellers from visiting your world, and may cause an Amber or Red Zone if attacks persist.
Imperial Citizenship is earned by service to the Imperium, usually in the Scouts, the Armed Services, or to a Noble Household. In addition, Nobles may make grants of Citizenship to worthy individuals: the higher the noble, the more grants they may give. Mid-level Imperial Civil Servants (with at least two terms of service) that are assigned off-world/Travelling duty are granted Imperial Citizenship, as well.
[2] Sovereign Individuals. Taking the lead from the old book "The Sovereign Individual" by James Dale Davidson & William Rees-Mogg, Nobles are considered Sovereign Individuals: that is, they have absolute authority over their person, family, and property. Their residences and business establishments are outside the jurisdiction of any other power - theoretically, even the Emperor. (That's why they have tax treaties with the Emperor.)
Nobles who don't want to pay tribute to the Emperor must renounce their Noble status: they must restrict their financial & political affairs to one world, renounce their title, throne and fief, and lose all Imperial Authority and Noble Privileges. That world's government may now take into account that ex-noble's wealth, when calculating Imperial taxes. Finally, the status of that ex-Noble and his family falls to "Imperial Subject", and must remain there for at least three generations.
I guess that in most Traveller Universes, Nobility is granted to an individual: the noble patent is fundamentally the property of the Emperor, and is revokable by the same. IMTU, Nobility is merely formal recognition of the pre-existing noble status of a given individual or family. This is related to the fact that Noble Status, IMTU, is not a sign of friendship or allegiance to the Emperor, but instead a rough estimate of the
interstellar power, wealth, and respect you & your family has in your demesne.
(This very question, "Nobility from the Emperor" or "Nobility from Personal Authority" was the core issue of the Civil War (600's) IMTU. It was resolved in favor of Personal Authority....)