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本文力图开拓罗马公法之一的罗马财税法新领域,分析了元首制时期罗马公共财政的国库与皇库的二元制,皇库收入的种类,纳库所依赖的检举制度,由此揭示罗马财税法与当代财税法的不同:向皇库缴纳财产不仅是履行公民义务的方式,而且是调节人们的道德倾向,鼓励守法的手段。本文还追溯了优先保护国家财产原则的起源、现代官僚制度的阙如与检举制度勃兴的关联,以及罗马法中的财团法人制度问题。
This article seeks to open up a new field of Roman tax law which is one of the Roman public laws. It analyzes the binary system of the state treasury and the royal treasury, Differences between fiscal and tax laws and contemporary fiscal and tax laws: Paying property to the royal bank is not only a way of fulfilling civic obligations, but also a means of regulating people’s morals and encouraging law-abiding. This essay also traces the origins of the principle of prioritizing the protection of state property, the absence of the modern bureaucracy and the rise of the prosecutorial system, and the issue of the institution of a consortium in Roman law.