DEBITORUM PUBLICORUM.
ЕДНО СРЕДСТВО ЗА RENOVATIO IMPERII
DEBITORUM PUBLICORUM.
AN INSTRUMENT FOR THE RENOVATIO IMPERII
Author(s): Rosalía Rodríguez LópezSubject(s): Law, Constitution, Jurisprudence, History of Law, Constitutional Law, Civil Law, Canon Law / Church Law, EU-Legislation
Published by: Софийски университет »Св. Климент Охридски«
Keywords: renovatio imperii; Justinian; fiscus; taxes; taxpayers; debtors of the state
Summary/Abstract: In the 6th century in the Byzantine Empire the problems of the state administration led to disintegration and the social order was shaken. Urgent measures are needed to change and balance the social, economic and administrative structure of the Empire in order to fulfill Emperor Justinian's plans for the renovatio imperii. The interne and extern stability of the state has been made conditional on an increase in tax revenues and other fiscal measures. The article tracks the legal measures in collecting the taxes, but also the protection of taxpayers from abuses of the tax administration, alleviating the tax burden etc.
Journal: IUS ROMANUM
- Issue Year: 2019
- Issue No: 1
- Page Range: 171-187
- Page Count: 17
- Language: Bulgarian