Complex sentence: "Taxes" consisted of a labor obligation of a person to the Empire and the Inca rulers (who theoretically owned all the means of production) reciprocated by granting access to land and goods and providing food and drink in celebratory feasts to their subjects.
Split into simpler sentences: Taxes consisted of a labor obligation of a person to the Empire. The Inca rulers (who theoretically owned all the means of production) reciprocated by granting access to land and goods and providing food and drink in celebratory feasts for their subjects.