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Early records from Mesopotamia, from the early 3rd millennium BCE, also indicate forms of tithes or percentages of obligation that was required from individuals. This could have been traders or normal individuals who owned revenue to institutions, such as temples, and the state. Taxes, over time, also became more regular and expected flows towards the state. In fact, many scholars see that taxation may have been one of the primary motives for writing to more fully develop by this time in southern Mesopotamia, where written language indicate more sophisticated writing systems by 2900-2500 BCE, with this system developing further into the 2nd millennium BCE (Figure 1).<ref>For more on the concept of tithes and percentages of income as a form of religious or government tax, see: Stevens, M.E. (2006) <i>Temples, tithes, and taxes: the temple and the economic life of ancient Israel</i>. Peabody, Mass, Hendrickson Publishers.</ref>
In Egypt, the system may have been even more centralized, where often Pharaoh and the priestly classes held a lot of power. In this case, people and revenue could be conscripted or taxed on regular schedules. The Egyptians justified this by claiming everything belonged to Pharaoh anyway and the percentages sent to the central government in Memphis represented a percentage from the different nomes, or small provinces within Egypt. These obligations helped fuel the major building activity in the Early Dynastic period such as the Great Pyramids in Giza, which helped to reinforce Pharaoh's central authority and thus the tax-based system created.<ref>For more on Egyptian taxation and the use of the nomes, see: Ruiz, A. (2001) <i>The spirit of ancient Egypt</i>. [Online]. New York, Algora Publishing. [Accessed: 8 September 2017], pg. 68.</ref>
Mesopotamia in the late 3rd millennium BCE, by about 2100 BCE, created another form of taxation, called <i>Bala</i>, that revolved responsibility to different cities and also required different types and amounts of revenue depending on how linked the city was to the central government. Some cities that specialized in agricultural products would be required to sent send those products to the central government, while others specializing in wood or other natural products could send thoseas part of their tax obligations. These items were collected and deposited in central facilities that acted as a collection point. The system then created a large bureaucratic structure that had many dependents who relied upon taxation from the controlled cities. The state itself would use these resources in redistributing goods to enable building projects or use the goods directly for projects or payments.<ref>For more on the <i>Bala</i> system, see: Justin Cale Johnson & Steven J. Garfinkle (eds.) (2008) <i>The growth of an early state in Mesopotamia: studies in Ur III administration: proceedings of the First and Second Ur III workshops at the 49th and 51st Rencontre assyriologique internationale, London July 10, 2003 and Chicago July 19, 2005</i>. Biblioteca del próximo oriente antiguo 5. Madrid, Consejo Superior de Investigaciones Científicas.</ref>
[[File:Balance sheet Mesopotamia Louvre AO6036.jpg|thumbnail|Figure 1. This ledger document accounts for various receipts, including likely taxes collected from individuals.]]
