Evolution of Financial Law Basics within the Antique States of the North Black Sea Region (Late 7th Century BC – the First Half of the 6th Century AD)
Evolution of Financial Law Basics within the Antique States of the North Black Sea Region (Late 7th Century BC – the First Half of the 6th Century AD)

Summary/Abstract: The article deals with the peculiarities of the development of financial law basics within the antique city-states of the North Black Sea region, in particular Olbia, Chersoneses, Tyra and Bosporan Kingdom, on the basis of the analysis of legal monuments, narrative and other sources. The attention is paid to the development of legal regulation of financial relations, namely, strengthening of the role of legal regulations in the management of public (civil) finances, the implementation of financial and managerial functions by non-specialized state apparatus, but by the number of bodies of state, local self-government and individuals; at the same time, it is stated that some organizational and functional separation of certain financial bodies from the administration of general competence occurs over time; the transition from the natural to the mixed (natural and financial) form of collection of taxes; the improvement of tax system, the growth of the proportion of direct taxes from full citizens compared to liturgies, that gradually led to the disappearance of the latter.

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