Tributum et stipendium. La politique fiscale de l’empereur romain
FRANCE, Jérôme
Ausonius-Institut de recherche sur l'Antiquité et le Moyen âge
LabEx Sciences archéologiques de Bordeaux [LASCARBX]
Ausonius-Institut de recherche sur l'Antiquité et le Moyen âge
LabEx Sciences archéologiques de Bordeaux [LASCARBX]
FRANCE, Jérôme
Ausonius-Institut de recherche sur l'Antiquité et le Moyen âge
LabEx Sciences archéologiques de Bordeaux [LASCARBX]
< Reduce
Ausonius-Institut de recherche sur l'Antiquité et le Moyen âge
LabEx Sciences archéologiques de Bordeaux [LASCARBX]
Language
fr
Article de revue
This item was published in
Revue historique de droit français et étranger. 2006-01p. 1-17
Sirey [1922-1997] - Dalloz [1998-....]
English Abstract
The two words, stipendium and tributum, which designate direct property and personal taxes levied on the provincial communities, are commonly to be found together in the source material of the early Roman Empire. This ...Read more >
The two words, stipendium and tributum, which designate direct property and personal taxes levied on the provincial communities, are commonly to be found together in the source material of the early Roman Empire. This raises a problem : does such a double denomination imply a dichotomy or, on the contrary, a pair of synonyms ; or should it be considered as a hendiadys? The present article chooses not to dwell on the terminological studies and juridical explanations which, ever since Mommsen, have attempted to tackle this problem, perferring instead to focus on the political aspects. The hypothesis advanced here is that the adoption by the Imperial Chancellery of the term tributum, used during the Republic to designate the direct tax levied on Roman citizens, alongside the term stipendium, with its definitely derogatory connotation, was intended to facilitate the process of justification and legitimation ot the tax, and, hence, its acceptance by the provincial communities.Read less <
Keywords
Fiscalité romaine
Tributs romains
Empereur romain
Origin
Hal importedCollections