ВЪТРЕШНАТА ОРГАНИЗАЦИЯ НА ДРУЖЕСТВАТА НА ПУБЛИКАНИТЕ СПОРЕД РЕЧИТЕ НА ЦИЦЕРОН СРЕЩУ ГАЙ ВЕРЕС
INTERNAL ORGANIZATION OF COMPANIES OF PUBLICANS ACCORDING SPEECHES OF CICERO AGAINST GAIUS VERRES
Author(s): Stoyan P. IvanovSubject(s): Law, Constitution, Jurisprudence, History of Law, Civil Law, Canon Law / Church Law, EU-Legislation, Commercial Law
Published by: Софийски университет »Св. Климент Охридски«
Keywords: Cicero; pecuniis repetundis; Sicily; provincial government; Gaius Verres; tax system; internal organization; magister; pro magistro
Summary/Abstract: The article is dedicated to the analysis of the information we receive from the speeches of Marcus Tulius Cicero against the former governor of the Roman province of Sicily Gaius Verres. Subject of the study are the Roman provincial government, the ways of collecting taxes in Sicily, the subjects involved in the collection of taxes and public revenues in the Roman provinces and their internal organization. In the article are commented and translated many passages from the Verines, which confirm that the companies of the publicans (societates publicanorum), charged by the Roman state with public functions to collect taxes and public revenues in the roman provinces at the end of the Roman Republic, at this period have a particular internal organization very similar to that of the modern legal entities of corporate type.
Journal: IUS ROMANUM
- Issue Year: 2018
- Issue No: 3
- Page Range: 11-28
- Page Count: 18
- Language: Bulgarian