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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Main Author: Fernández de Buján, Antonio
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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dialnet-ar-18-ART00016072032023-06-27Ius fiscale: de la imposición directa e indirectaFernández de Buján, Antonioius fiscale romanopolítica tributariaHacienda públicaactividad financieraimpuestos directos e indirectosinterés generalRoman Ius FiscaleTax PolicyPublic FinanceFinancial ActivityDirect and Indirect TaxesGeneral InterestThe 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 interestEl ius fiscale constituye un sector del ordenamiento jurídico romano que no ha sido demasiado estudiado, no obstante, la clasicidad y modernidad de sus principios informadores, la conservación de una parte importante de su léxico y la actualidad de muchos de los instrumentos de política tributaria. En las ciudades estado áticas, en la Roma republicana y en la etapa imperial, se encuentran las primeras manifestaciones de una Hacienda pública ordenada, con una actividad financiera estructurada en impuestos directos e indirectos, y con principios, normas e instituciones basados en el interés general2023text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=8994479(Revista) ISSN 2145-2946Revista Digital de Derecho Administrativo, ISSN 2145-2946, Nº. 30, 2023, pags. 75-102spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Digital de Derecho Administrativo, ISSN 2145-2946, Nº. 30, 2023, pags. 75-102
language
Spanish
topic
ius fiscale romano
política tributaria
Hacienda pública
actividad financiera
impuestos directos e indirectos
interés general
Roman Ius Fiscale
Tax Policy
Public Finance
Financial Activity
Direct and Indirect Taxes
General Interest
spellingShingle
ius fiscale romano
política tributaria
Hacienda pública
actividad financiera
impuestos directos e indirectos
interés general
Roman Ius Fiscale
Tax Policy
Public Finance
Financial Activity
Direct and Indirect Taxes
General Interest
Fernández de Buján, Antonio
Ius fiscale: de la imposición directa e indirecta
description
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
format
Article
author
Fernández de Buján, Antonio
author_facet
Fernández de Buján, Antonio
author_sort
Fernández de Buján, Antonio
title
Ius fiscale: de la imposición directa e indirecta
title_short
Ius fiscale: de la imposición directa e indirecta
title_full
Ius fiscale: de la imposición directa e indirecta
title_fullStr
Ius fiscale: de la imposición directa e indirecta
title_full_unstemmed
Ius fiscale: de la imposición directa e indirecta
title_sort
ius fiscale: de la imposición directa e indirecta
publishDate
2023
url
https://dialnet.unirioja.es/servlet/oaiart?codigo=8994479
_version_
1770000657360617472