皇库·纳库·检举——罗马帝国皇库的收入研究

Fiscus,Confiscatio, Delatio——The Study of the Revenue of Imperial Treasury of Roman Empire

本文力图开拓罗马公法之一的罗马财税法新领域,分析了元首制时期罗马公共财政的国库与皇库的二元制,皇库收入的种类,纳库所依赖的检举制度,由此揭示罗马财税法与当代财税法的不同:向皇库缴纳财产不仅是履行公民义务的方式,而且是调节人们的道德倾向,鼓励守法的手段。本文还追溯了优先保护国家财产原则的起源、现代官僚制度的阙如与检举制度勃兴的关联,以及罗马法中的财团法人制度问题。

This paper strives to explore the Roman finance and taxation law,a new field of study as one branch of Roman public law.The author analyzed the dualism of aerarium and fiscus in the Roman public finance in the period of Principate,the kinds of revenues of fiscus,and the institution of delatio on which the confiscatio rely therefore revealing the differences between Roman finance and taxation law and the contemporary finance and taxation law： to give property to the fiscus is not only the way by which the citizens perform their duty to the state,but also a means to adjust the orientation of the citizens’moral and to encourage the abidance of laws.This paper also traces the origin of the principle of protecting state-owned property prerogatively,the relationship between the absence of modern bureaucracy and the rise of the delatio institution,and the problem of foundation institution in Roman law.