РORTORIUM – ИЗМАМИ И ЗЛОУПОТРЕБИ СПОРЕД IOSPE I² 4
PORTORIUM - FRAUD AND ABUSE ACCORDING TO IOSPE I²4

Summary/Abstract: The article deals with the problem of tax evasion in the context of the portorium, the indirect tax on the circulation of goods destined for resale. The starting point are some legal texts found in epigraphs or as part of the Justician codification, in which the main types of abuse and fraud are defined, aimed at alleviating or avoiding the weight of the portorium. After review of the framework of practices among traders on this basis, we proceed to a thorough examination of the famous Tyras letter. The careful reading of the text makes it possible to derive other ways of tax evasion, omitted in the normative texts, but at the same time characteristic for the dynamics between the Roman authorities and the provincial communities.

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