After recognizing the main opinions of the doctrine about the status of metallarii in late imperial Roman law, the paper focuses on the tax regime of the metallarii and the aurileguli contained in CTh. 10.19.3, 4 and 12. Although characterized by some limits, these constitutions show different tax obligations, which probably worked simultaneously in different mining areas of the Empire, in the second half of the 4th century AD. On the one hand, a favourable taxation was established to encourage the search for gold undertaken of own free will, but, on the other hand, potentially heavy tax obligations also emerge, which could burden the metallarii and the aurileguli with the high risk associated of gold mining.
Dopo avere ripercorso le principali opinioni della dottrina sullo status dei metallarii nel diritto romano tardoantico, l’articolo focalizza l’attenzione sul regime tributario dei metallarii e degli aurileguli conservato in CTh. 10.19.3, 4 e 12. Sebbene caratterizzate da alcuni limiti, tali costituzioni consentono d’individuare obblighi tributari diversi, che operarono probabilmente in parallelo nelle diverse aree minerarie dell’Impero, nella seconda metà del IV secolo d.C. Da un lato, si evince una disciplina volta a favorire l’attività di ricerca di nuove risorse aurifere intrapresa sponte, dall’altro lato, però, emergono altresì obblighi tributari potenzialmente gravosi, che avrebbero potuto fare ricadere sui metallarii e gli aurileguli l’alto rischio connesso con l’esito dell’attività di estrazione dell’oro.
Profili tributari del regime dei metallarii nel IV secolo d.C.
CHERCHI, ALICE
2015-01-01
Abstract
After recognizing the main opinions of the doctrine about the status of metallarii in late imperial Roman law, the paper focuses on the tax regime of the metallarii and the aurileguli contained in CTh. 10.19.3, 4 and 12. Although characterized by some limits, these constitutions show different tax obligations, which probably worked simultaneously in different mining areas of the Empire, in the second half of the 4th century AD. On the one hand, a favourable taxation was established to encourage the search for gold undertaken of own free will, but, on the other hand, potentially heavy tax obligations also emerge, which could burden the metallarii and the aurileguli with the high risk associated of gold mining.File | Dimensione | Formato | |
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