Final answer:
Contemporary taxes are generally fairer and more standardized compared to Hammurabi's time, aiming for equality without regard to social status, even though both systems shared the necessity of supporting state functions. Ancient tax systems displayed obvious disparity in treatment based on class, whereas modern taxation debates focus on the ethics of progressive rates, tax loopholes, and equitable application.
Step-by-step explanation:
Contemporary tax systems have evolved substantially from those during the time of Hammurabi. The society back then was stratified into three social classes: nobles, commoners, and slaves, and the Code of Hammurabi outlined different rules and consequences for members of each class. For instance, a commoner injuring a noble could suffer the same physical harm, whereas a noble would merely pay a fine for injuring a commoner. In contrast, modern taxation aims for more equality, with taxes generally assessed based on income levels without regard to social status.
Today's perception of fairness in taxation includes debates on progressive tax rates versus flat taxes, tax loopholes, and the varying impact of taxes on different socioeconomic groups. Although the principle of 'an eye for an eye' is no longer applied, both historical and modern tax systems share the notion that taxation is necessary for the state's function, as seen even during the time of Hammurabi. However, contemporary taxation attempts to be fairer by creating more standardized rules that are supposed to apply to all, despite ongoing issues with tax avoidance and evasion tactics that challenge this fairness.
In terms of similarities, both ancient and modern tax systems were/are vital for funding public works, state infrastructure, and government operations. During the Han Dynasty, for instance, taxes supported military service and infrastructure such as roads, similar to how taxes are used today to fund public services and national defense. However, in ancient times, tax rates could change dramatically at the discretion of rulers, as with tax amnesties, while today's tax laws typically undergo more structured processes of revision through legislative bodies.