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https://doi.org/10.55104/frdc_...
Article . 2025 . Peer-reviewed
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«Ius Publicum» y pago de impuestos

Authors: Fuenteseca Degeneffe, Margarita;

«Ius Publicum» y pago de impuestos

Abstract

[Inicio] El censo fue el instrumento mediante el cual se determinaba la posición que cada ciudadano romano (civis) ocupaba dentro de la civitas y en la organización militar. Por tanto, era la base sobre la que se fundamentaba la ordenación centuriada romana. La inscripción en el censo desde la época republicana implicaba la adquisición de la ciudadanía romana y la consiguiente sujeción al pago del tributum capitis, que era impuesto que gravaba el patrimonio del civis. La inscripción en el censo era, por tanto, imprescindible para la exacción y el control del pago de impuestos en Roma. Se confeccionaba con gran rigor desde época republicana y requería una declaración (professio) de la edad del declarante (puesto que ésta podía ser un motivo de exención — según Ulpiano, de Censibus, en D. 50,15,3,pr.), de los fundos que poseía (con minuciosa descripción del nombre, del lugar, de los dos vecinos próximos, de las yugadas, con especificación de su cultivo, D. 50,15,4), de los esclavos (D. 50,15,4,5, con especificación de la nacionalidad, edad, oficio o arte), de los lagos de pesca, puertos y salinas (D. 50,15,4,6-7) y de los colonos o inquilinos (D. 50,15,4,8). [...]

Keywords

5602.04 Derecho de la Antigüedad

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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