Налогообложение городского населения Византии IV—V вв. Хрисаргир

Анотація

Summary

K. Bardola. Taxation of urban people in Byzantium IV—V  centuries. Chrysargyron

The history of taxation of Byzantium of IV—V centuries, as is well-known, is still an area in which many problems remain to be resolved.

In this paper taxation of the cities of IV—V centuries Byzantium has been discussed from new point of view, that about the periodicity and collection of the chrysargyron and aerikon. These taxes are considered as the basic direct surtaxes from urban population.

The rate of taxation was defined depending on requirements of the state and depending on a financial condition of the tax bearer. The burden of these taxes was not so distressing as sources testify to it. However collection of these taxes has not been carefully prepared by the state and led to growth of debts and numerous displays of social discontent.

Possibly, chrysargyron as the tax of the urban population, paid in gold and silver has been entered as early as 305/306, and the basic features has received in reign of emperor Constantius II.

Also there are reasons to consider aerikon the tax similar to chrysargyron, but raised in 6th in reign of emperor Justinianus I.