ROMAN FINANCIAL LAW IN THE PROVINCE OF DACIA
ROMAN FINANCIAL LAW IN THE PROVINCE OF DACIA

Summary/Abstract: The article is divided into four sections. In the first section, called Preliminaries, we highlight relevant aspects regarding the politico-military organization of Roman Dacia. We specify that the phrase „Roman Dacia“ means one, two or three Roman provinces, depending on the administrative-territorial organizations carried out after Trajan by Hadrian and Marcus Aurelius, respectively, Dacia Superior, Inferior, Apulensis, Malvensis. In section 2, entitled The administrative organization of Roman Dacia, we focus on the analysis of the central and local administrative bodies of Roman Dacia, such as: the governor of the province and the provincial assembly. In section 3, The financial organization of Roman Dacia, we analyze the main taxes from the period of Roman Dacia: direct taxes (such as tributum capitis and land tax or stipendium) and indirect taxes (such as inheritance tax and donations for the operation of salt mines and of iron mines). In the last section, Conclusions, we briefly indicate some elements of contemporary financial law, in which the principles of Roman financial law applicable in the province of Dacia are found in Romanian legislation.

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