ОСНОВНИ ПРИНЦИПИ НА ДАНЪЧНАТА СПРАВЕДЛИВОСТ В РИМСКАТА ДАНЪЧНА СИСТЕМА
MAIN PRINCIPLES OF FINANCIAL JUSTICE IN ROMAN TAX SYSTEM
Author(s): Juan Manuel Blanch NouguésSubject(s): Law, Constitution, Jurisprudence, History of Law, Civil Law, EU-Legislation
Published by: Софийски университет »Св. Климент Охридски«
Keywords: fiscal regime; fiscal etics; fiscal principles; census; tax; tax estimation; exemption from taxes
Summary/Abstract: The article examines the Roman legal concept of taxes, their determination through the census, and the objective assessment of the solvency of the taxpay-ers, as well as the Roman principles of tax equity, proportionality, etc. on which the modern tax law is based. Through this dogmatic and historical study, easily can be defined the Roman legal basis of the modern tax law.
Journal: IUS ROMANUM
- Issue Year: 2015
- Issue No: 2
- Page Range: 346-378
- Page Count: 33
- Language: Bulgarian