Размисли върху Festus, 508, 18: Quod populo debetur
Thoughts about Festus, 508,18: Quod populo debetur

Author(s): Manuel Kamacho De Los Rios
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Roman law
Published by: Пловдивски университет »Паисий Хилендарски«
Keywords: festus; vectigal; tax debt
Summary/Abstract: The article is basically focused on investigation of the sources, concerning the content of the term “vectigal”. It has three different definitions with different significance. The first and the most important of them is those of a tax debt or debitum publicum, which is connected with the other common definition of paying of not only taxes, but public rents, charges and other tax burdens as well. These two definitions are prevailing compared to some others, which concern concrete taxes and even the category of indirect or direct taxes, as it is claimed by the official doctrine. The last definition in terms of indirect taxes is very narrow and does not pay attention to some other categories of proceeds in the fisc, it depends most of the prevailing type of taxes in every historical moment. These terminological considerations must be considered in future investigations and reconsideration in the doctrine, respectively in the relevant rubrics in the dictionaries and encyclopedias as well, where vectigalia are regarded as indirect roman taxes and a lot of different and ambiguous interpretations are given.

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