The tax situation of countries in the Middle Ages can be roughly divided into three stages, one of which is the period of free contributions. This kind of free gunna is not strictly a tax, but it is the origin of taxation, and most tribal countries such as Lithuania, Kievan Rus, and the steppe khanates of Eastern Europe have adopted this free gunna tax system.

The advancement of the free Gonna is the period of commitment, whenever the state has a major event, such as a foreign war, the development of a new king to the throne or the marriage of a princess, it is often necessary to levy temporary taxes to meet emergency needs.

Such temporary taxes often required the commitment of a council of nobles, monks, and freemen on the taxation position, and were not very compulsory.

The tax system of the Commitment period was already a considerable improvement over the period of free tribute, and the tax systems of France and other Western European countries in the 11th century were largely in this period.

The most important feature of this system in terms of the financial system is that "the king lives on his own", and the income of the whole kingdom is distributed among the various lords, and the king's income also comes mainly from his own domain, and he has no right to collect taxes from his vassals and subjects except in special circumstances.

The third period is called the period of autocratic taxation.

After the establishment of the centralized power and the standing army system, the military power expanded, the expenses swelled, and the monarch implemented arbitrary power to arbitrarily levy taxes, making paying taxes a legal obligation of the people, and the compulsion of taxation was established.

The Norman kingdom and the kingdom of England underwent several reforms under William's strong reign, and the kingdom's fiscal taxation system was in the second period of commitment, and began to change to the third period of autocratic taxation.

At this time, the fiscal revenue of England and the Norman kingdom mainly came from the taxes of the royal domains, the commercial taxes paid by the cities, and various customs and customs duties.

Toll taxes and customs duties were collected in the vassal territories under William, and the city needed to share the benefits with the nobles and towns.

In Normandy, where William had been running for a long time, the situation was even better, and he was able to rely on a large administrative and bureaucratic corps to collect taxes directly from the localities, rather than sharing power with the local nobility and towns.

But in other regions, especially the newly conquered kingdoms of England, where there was a need for stability, William ceded many powers to the newly canonized nobles, including military, administrative, and tax powers, especially the border earls near the front line.

But now that William had eliminated the rebellious nobles and the church forces that opposed him, and the Scots who invaded England in the south had been driven out of Hadrian's Wall by the nobles such as Duke Hubert, Duke Rodrigo, and Count Ferdinand, the threat at home and abroad had been largely resolved.

William began to think about how to take back their power from the English nobility, especially military, administrative, and tax powers.

In order to achieve an autocratic system of taxation in the Kingdom of England, to make paying taxes a legal obligation of the people, and to establish the compulsion of taxation, it was necessary to rely on a strong administrative apparatus and a large bureaucratic system.

The increasingly perfect administrative apparatus is the prerequisite for the monarch's conquest of effective forms of public power, and the basis for the stability and continuity of government conduct.

In order to maintain and expand his power, William had to ensure the continued existence and stable operation of the army and administration, which led directly to a rapid increase in military and administrative spending, especially in times of war.

This is why William was anxious to go from taking stock of the landed property of the nobles, compiling the Last Judgment as the basis for collecting taxes, and then proceeding to recover the property and domains of the Church, in order to make up for the financial shortfall.

However, the growth of tax revenues has not kept pace with the rapid increase in fiscal expenditures, especially after William held a lavish wedding to succeed to the throne, and the finances were even more strained.

"Royal model" is a recent term put forward by William, that is, to use the luxury, repeated etiquette and noble fashion of the Normandy royal family to conquer the royal families, and use this royal cultural means to subtly change the perception of the Normandy royal family by monarchs and nobles of various countries.

Now the monarchs and nobles of various countries still regard William and the Normandy royal family as "illegitimate children" and "robber leaders".

The Normandy royal family still did not enjoy widespread recognition among the European aristocracy.

In order to gain the recognition of all countries, it is necessary to be a "model of the royal family", even if it costs a lot of money.

As a result of the dwindling kings, the blue began to seek to expand their range and to develop the output of their realm through good stewardship.

William's recovery of the Church of England in the counties of Worcester and Durham, as well as the many parish and monastic lands in the counties, was a manifestation of his expansion.

At present, William has no idea of recovering the noble territories, on the one hand, he still controls most of the rich and fertile territories, and most of the nobles' territories are located in the border and remote areas, and it is of little use to recover these territories.

On the other hand, William also needed these Norman nobles to stabilize his rule in England, and they were the successor to his rule in England, and they should not be acted upon lightly.

But the infiltration of the autonomous city, William never stopped.

Previously, these autonomous cities paid William an annual contract tax or a population tax in exchange for their autonomy and tax exemptions, but William would never tolerate such an independent power in his domain.

William often used the financial failures, corruption, and oligarchy of the towns as an excuse to provoke social infestation in the towns and further strengthen the central government's interference in the internal affairs of the cities.

As soon as the slightest flaw in the towns he was targeting, measures such as the appointment of administrators and tax collectors, the takeover of town militias, and the banning of town councils followed.

As William's power grew in recent years, the town phase was coming to an end, the formation of these towns became the king's own, and the feudal division of the country began to change to centralization.

The traditional income from the expansion of William's domain was also lost, but at the same time, the expansion of power also put more and more pressure on the cost of conquest.

In order to bring more of the territory under his direct control, William resorted to war, bribery, etc., all of which were supported by huge revenues.

And in order to manage these newly acquired territories, the bureaucracy will swell with the effective new administrative officials, which of course increases the cost of conquest.

At this time, there is an unsolvable contradiction and problem, William's desire is endless, and this contradiction will be solved in five ways.

In order to alleviate this dilemma, William frequently asked the church for donations, and began to collect taxes from the church to recover the church's land and finances, which intensified the conflict between William and the church.