Tributorum necessitas. Vues et pratiques de la fiscalité avant et après la réorganisation tétrarchique

Analisi diacronica della fiscalità imperiale, fino al tardoantico. Al centro dell'indagine il rapporto tra governanti e governati. Abstract completo: The contribution deals with Roman taxation models from the High Empire to the time of Theodosius and his sons. The investigation follows the thread of the relationship between rulers and ruled, public authorities and taxpayers, both from the point of view of representation and of the perception of taxation. An important issue is the relationship not devoid of inherent tensions between the needs of the state treasury and the obtention of resources, if not in a manner of full consensual spontaneity, at least without arousing excessive opposition or even tax-motivated rebellion. Connected and examined aspects are: the identification of different tax policies by individual emperors, the circumstances in which the authorities used remissions and deferrals of payments, the impact of the ‘rationalising’ reorganisation of the Tetrarchic age.