ASPECTS REGARDING THE TRADITION OF RECEPTION THE ROMAN FISCAL LAW IN THE ROMANIAN LEGISLATION
ASPECTS REGARDING THE TRADITION OF RECEPTION THE ROMAN FISCAL LAW IN THE ROMANIAN LEGISLATION

Summary/Abstract: The article is divided into five sections. In the first section entitled „Brief Presentation of Roman Tax Law“, we highlight the main Roman terms that have been transmitted in the modern lexicon of finance: Tax law, fisc, tax fraud, tribute. In section II – „Customs in the province of Dacia“, we focused on the presentation of tax officials that appear in the epigraphic sources discovered on the current territory of Romania: arcarius, contrascriptor, dispensatores, tabularium, librarius, vicesimarius, etc. In the next two sections we approach the reception of the Roman Fiscal Law in the old Romanian law (Section III) and in the modern and contemporary law (section IV). The last section (section V) is reserved for comments on the lege ferenda proposal for the introduction into current legislation of the Roman rule „in dubio contra fiscum“.

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