ДРУШТВА ПУБЛИКАНА, ЗАКУПАЦА ПОРЕЗА У СТАРОМ РИМУ
COMPANIES OF PUBLICANS, TENANTS OF TAX IN ANCIENT ROME

Summary/Abstract: Around V century B.C. in ancient Rome there appeared economic (commercial) companies which had the capacity of legal person. Their form was similar to the nowadays limited partnership in shares. Their founders were from the higher order of riders (equites). In addition to the members who were personally and solidarily responsible there were also many members whose responsibility was limited on the monetary deposits. The value of deposits was expressed in the form of variable securities. These securities, unlike the nowadays shares, had various values. The mentioned companies received from the state the contracts on public procurements of major value on public auctions (tenders). In addition to collecting the chartered taxes, these companies also supplied army, supplied the city of Rome with grain, built important building constructions, exploited natural resources. In the period of empire the importance of these companies was significantly reduced because the jobs previously performed by them was taken over by the state with its bureaucratic apparatus.

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