Ius fiscale: de la imposición directa e indirecta
The Roman ius fiscale is a sector of the Roman legal system that has not been studied much, despite the classic nature and modernity of their reporting principles, the conservation of an important part of their lexicon and the topicality of many of the instruments of the tax policy. In the Attic cit...
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Format: | Article |
Language: | Spanish |
Published: |
2023
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Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8994479 |
Source: | Revista Digital de Derecho Administrativo, ISSN 2145-2946, Nº. 30, 2023, pags. 75-102 |
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The Roman ius fiscale is a sector of the Roman legal system that has not been studied much, despite the classic nature and modernity of their reporting principles, the conservation of an important part of their lexicon and the topicality of many of the instruments of the tax policy. In the Attic city-states, in Republican Rome and in the Imperial period, we find the first manifestations of an orderly public finance, with a financial activity struc¬tured in direct and indirect taxes and with principles, rules and institutions based on general interest |
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