Imprisonment of Tax Non-Payers – an Abuse of Power or a Measure of Legal Discipline?
Journal Title: Studia Ceranea. Journal of the Waldemar Ceran Research Centre for the History and Culture of the Mediterranean Area and South-East Europe - Year 2012, Vol 2, Issue
Abstract
In the field of taxation there existed many casuistic crimes of Roman criminal law, committed both by tax payers and tax collectors, but non-payment of taxes was not one of them. As a rule taxpayers risked confiscation of property by avoiding the fulfillment of their obligation. There exists some historical evidence, however, which suggests the possibility of imprisonment of taxpayers. Was it possible to inflict criminal punishments in such cases? Legal texts give some reflections to the contrary – Roman emperors prohibited the use of imprisonment in non-criminal matters. The number of these prohibitions indicates, that there were many situations of this kind. It seems that especially in the provinces the governors abused their power and used illegal measures, such as tortures, whipping and imprisonment, to force citizens to pay taxes.
Authors and Affiliations
Kubiak Przemysław
Keywords
Related Articles
- EP ID EP266877
- DOI -
- Views 80
- Downloads 0
Kandaulos: the Testimony of Select Sources
The current study attempts to trace the history and retrieve the recipe of a specific dish called kándaulos/kándylos. It was a Greek delicacy developed in Lydia and named after a Lydian ruler, known by the name Candaules...
Славянский перевод апокрифа Didascalia Domini / Откровение святым апостолaм (BHG 812a-e)
The New Testament apocryphon Didascalia Domini is one of the least known. Its original was written in Greek, according to François Nau, at the end of the 7th century. Relatively early it was translated into Old Church Sl...
In the Shackles of the Evil One: The Portrayal of Tsar Symeon I the Great (893–927) in the Oration ‘On the Treaty with the Bulgarians’
The year 927 brought a peace treaty between Byzantium and Bulgaria, which ended many years of military struggle between both the states. On this occasion Theodore Daphnopates delivered a speech praising the newly conclud...
Book Reviews: АЛБЕНА ГЕОРГИЕВА, Фолклорни измерения на християнството. Устни разкази и локална религиозност в района на Бачковския манастир „Успение на Пресвета Богородица” и на Хаджидимовския манастир „Св. Великомъченик Георги Победоносец” [Folk Dimensions of Christianity. Oral Narratives and Local Religiosity near Bačkovo Monastery of the Mother of God Petritzonitissa and Hadžidimovo Monastery o
Book Review.
Book Reviews: Aulus Gellius, Noctes atticae 2.24. De vetere parsimonia; deque antiquis legibus sumptuariis / Aulus Gelliusz, Noce attyckie, 2.24. O dawnej oszczędności i o starożytnych ustawach dotyczących wydatków, ed. et trans. Aldona Rita Jurewicz, Maria Piechocka-Kłos, Wydawnictwo Naukowe UAM, Poznań 2012, pp. 48 [=Fontes Historiae Antiquae. Zeszyty Źródłowe do Dziejów Społeczeństw Antycznych,
Book Review.