After neolithic revolution civilization needed to raise funds to protect citizens. this led to the first blank by rulers government

The correct answer is - taxes.

After the civilizations started to establish themselves and prospered, they needed to secure their citizens, and that was only possible if they had a strong military that will keep any intruders out of their territory.

The military is not cheap, and it needs a lot of funds, as it constantly needs food, clothing, armor, weapons, training, and all of that had to be sponsored by the governments/rulers. In order to be able to have strong and happy military forces, the governments started to tax the people, and initially that was only to sustain the military, but over time developed much more and is used for lots of other things nowadays.

pepin the short[a] (german: pippin der kurze, french: pépin le bref, c. 714 – 24 september 768) was the king of the franks from 751 until his death. he was the first of the carolingians to become king.[b][2]

the younger son of the frankish prince charles martel and his wife rotrude, pepin's upbringing was distinguished by the ecclesiastical education he had received from the monks of st. denis. succeeding his father as the mayor of the palace in 741, pepin reigned over francia jointly with his elder brother carloman. pepin ruled in neustria, burgundy, and provence, while his brother carloman established himself in austrasia, alemannia and thuringia. the brothers were active in suppressing revolts led by the bavarians, aquitanians, saxons, and the alemanni in the early years of their reign. in 743, they ended the frankish interregnum by choosing childeric iii, who was to be the last merovingian monarch, as figurehead king of the franks.

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