Tax farming, occurring historically in Egypt, Rome, Great Britain, the Greater Middle East and Greece, was the principle of giving the responsibility of tax collection to citizens or groups, rather than the government. In Arabic, its name is "Iqta", ( a system practices by the Seljuks, Mamluks and others. Tax farms (portions of land) would be granted to those who had distinguished themselves in the military or bureaucracy. The principle was considered very effective for tax revenue collection. In many parts of the world, including Europe, the Middle East and the Far East, tax farming was responsible for state consolidation and an increase in central autocracy.

However, it suffered because the tax-farmers often abused the taxpayers for tax collection, despite being the most efficient means of gathering funds for the state based on land censuses. The Tax Farming system bears some resemblence to the Feudal European and Japanese system, as well as sharecropping in the American South after the Civil War. It is however little known that the present tax farming system has borrowed much of its energy as a movment from the current indo-European revenue code RJD2-57A .