fiscalidad tributaria y post-tributaria en el alto imperio romano

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2010
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Abstract

Con el tránsito de la República al Imperio, el sistema impositivo romano experimenta una profunda transformación. La fiscalidad cívica, regulada minuciosamente en el tributum, tiene su continuidad en las reformas fiscales emprendidas por Augusto, principalmente en el nuevo impuesto de sucesiones, la vicesima hereditatum y en la capitatio terrena. Se trata de un modelo tributario basado en la tradición republicana y con un fuerte sentido legal. A este modelo tributario se superpuso, como consecuencia de las necesidades de un Imperio en expansión, una fiscalidad ecléctica, con aportaciones de tributos de origen oriental, ajenas por completo al universo jurídico romano. Destinados en un principio a las provincias, fueron contaminando el sistema tributario romano en su conjunto. Estos tributos foráneos fueron a su vez contaminados por normas de Derecho romano, que les aportaron una naturaleza jurídica de la que solían carecer. En resumen, a lo largo del alto Imperio se va configurando un sistema tributario híbrido, complejo, de raíces romanas y orientales, con rasgos de fuerte juridicidad y al mismo tiempo con anomalías en su naturaleza jurídica y procedimental.

The shift from the Roman Republic to the Roman Empire brought about a profound transformation of the Roman tax system. The tax reforms set forth by Augustus, most particularly, the new heritage tax, the vicesima hereditatum, and the capitatio terrena, did not mean a complete break from the civic fiscality which the tributum carefully regulated. Augustus’s system of taxation was based on the republican tradition and it had a strong sense of legality. Because of the needs of an expanding Empire, they added to this system of taxation an eclectic fiscality which included oriental taxes which had nothing to do with the Roman legal tradition. Originally designed for the provinces, these oriental taxes pervaded and corrupted the entire Roman system of taxation. In the same way, they were pervaded and corrupted in turn by the Roman law, which provided them with the legal character they lacked. To sum up, the Roman High Empire developed a hybrid and complicated system of taxation, consisting of Roman and oriental elements, which despite its powerful legal structure had also some irregularities/anomalies in its legal and procedural nature.

Referenzschlüssel
reyes2010espacio,fiscalidad Verwenden Sie diesen Schlüssel zum automatischen Zitieren im Manuskript bei Verwendung von SciMatic Manuscript Manager oder Thesis Manager
Autoren ;José Carlos Jordán Reyes
Zeitschrift advances in bioinformatics
Jahr 2010
DOI
10.5944/etfii.23.2010.1770
URL
http://revistas.uned.es/index.php/ETFII/article/view/1770
Schlüsselwörter
legality

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