古罗马“赋税名目”考略  

A Verification of the Names of Tax in Ancient Rome

作　　者：王三义[1] 

机构地区：[1]天水师范学院史系,甘肃天水市741001

出　　处：《史学月刊》2002年第6期87-91,共5页Journal of Historical Science

摘　　要：关于罗马赋税,拉丁文税目较为清楚,现代学者的英文解释多有歧义,译为中文更不确切。罗马“赋税名目”是否繁多,这涉及到税种分类知识,现代学者恰恰把问题搞复杂了。事实上,古罗马的固定税与临时税、常规征收与附加税、主要税项与次要税项之间比较容易区分。运用现代税收学的方法研究古罗马的税种分类,应使其更明晰,而不应使其更含糊。The taxes of ancient Rome State is clear in Latin language,but its English version has many misconception andChinese version has many more inaccurate explanations. Whether there were various items of tax in ancient Rome is aquestion to be solved with tax classification knowledge. However,modern scholars have complicated this question. Actu-ally,it is easy to make distinctions between fixed tariff and temporary tariff,regular items and additional items, mainitems and minor items in ancient Rome tax. The purpose of studying the tax classification in ancient Rome state withmodern taxing method is to make it more clear,not more ambiguous.

关 键 词：古罗马 罗马帝国 赋税 税种 经济制度史 

分 类 号：K126[历史地理—历史学]