Финансовата администрация по времето на император Юстиниан
The financial administration during the time of imperator Justinian

Author(s): Rosalía Rodríguez López
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Roman law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: financial; administration; Justinian
Summary/Abstract: This article considers the main aspects in the organization of the financial administration during the time of Justinian. The information about it is relatively full and makes possible the recovery not only of the structure, but the functioning of the financial administration as well. It views the different categories of officials of the fisc, the publicity of the tax claims and the public expenses, the protection of the taxpayers and so on. The legislation with tax content of Justinian had great practical value for immediate handling with the weaknesses in the administrative organization and aimed the removal of frauds and abuses. In this sense, the instruments, which were started to give publicity to the tax regime and collecting of taxes, to preserve the rights of the fisc, as well as to protect the citizens (favor tributarii), proved to be really admirable. The financial administration is considered to be part of the whole reformative politics of Justinian for institutional renovation (Renovatio imperii) with the cooperation of the intellectual and legal elite and in that way was created a united ideology of authority.

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