Tributorum necessitas
Vues et pratiques de la fiscalité avant et après la réorganisation tétrarchique
Abstract
The contribution deals with Roman taxation models from the High Empire to the time of Theodosius and his sons. The investigation follows the thread of the relationship between rulers and ruled, public authorities and taxpayers, both from the point of view of representation and of the perception of taxation. An important issue is the relationship not devoid of inherent tensions between the needs of the state treasury and the obtention of resources, if not in a manner of full consensual spontaneity, at least without arousing excessive opposition or even tax-motivated rebellion. Connected and examined aspects are: the identification of different tax policies by individual emperors, the circumstances in which the authorities used remissions and deferrals of payments, the impact of the ‘rationalising’ reorganisation of the Tetrarchic age.
Presentato: 15 Dicembre 2022 | Accettato: 30 Marzo 2023 | Pubblicato 05 Dicembre 2025 | Lingua: fr
Keywords Relationship between central powers and taxpayers • Collection procedures • Tax policies • Roman Empire • Tax amnesties • Taxes and army • Censuses and land registers
Copyright © 2025 Giovanni A. Cecconi. This is an open-access work distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction is permitted, provided that the original author(s) and the copyright owner(s) are credited and that the original publication is cited, in accordance with accepted academic practice. The license allows for commercial use. No use, distribution or reproduction is permitted which does not comply with these terms.
Permalink http://doi.org/10.30687/CG/9999-8882/2025/01/010