СИСТЕМАТИЧНА УРЕДБА НА СЪВРЕМЕННОТО
ФИНАНСОВО И ДАНЪЧНО ПРАВО
И НА РИМСКОТО ФИСКАЛНО ПРАВО
LEGAL SYSTEM OF ROMAN AND
CURRENT TAX LAW
Author(s): Juan Manuel Blanch NouguésSubject(s): Law, Constitution, Jurisprudence, History of Law, Constitutional Law, Criminal Law, Civil Law, Human Rights and Humanitarian Law, Canon Law / Church Law, EU-Legislation, Commercial Law
Published by: Софийски университет »Св. Климент Охридски«
Keywords: fiscus; ius fiscale; tax law; fiscal cause; tax jurisdiction; Calistratus
Summary/Abstract: The article looks at Roman financial and tax law, united under the name „ius fiscale“, as distinct from „ius fisci“. Fiscal rights and obligations of individuals as taxpayers are defined. Particular attention has been paid to the tax jurisdiction and to some of the tax cases discussed by Calistrat. The author assumes that, although the regulation of fiscal issues in ancient Rome is too close to modern times, the systematics and some institutes that look nominally identical cannot be fully understood.
Journal: IUS ROMANUM
- Issue Year: 2019
- Issue No: 1
- Page Range: 364-397
- Page Count: 34
- Language: Bulgarian