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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2023
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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
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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 |
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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 |
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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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Article
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author |
Fernández de Buján, Antonio
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author_facet |
Fernández de Buján, Antonio
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author_sort |
Fernández de Buján, Antonio
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title |
Ius fiscale: de la imposición directa e indirecta
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title_short |
Ius fiscale: de la imposición directa e indirecta
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title_full |
Ius fiscale: de la imposición directa e indirecta
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title_fullStr |
Ius fiscale: de la imposición directa e indirecta
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title_full_unstemmed |
Ius fiscale: de la imposición directa e indirecta
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title_sort |
ius fiscale: de la imposición directa e indirecta
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2023
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https://dialnet.unirioja.es/servlet/oaiart?codigo=8994479
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1770000657360617472
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