罗马的包税人——公务承包制、两合公司在古罗马

The Roman Tax-Farmer:The Contracting System of Public Administration and Joint Liability Company in Ancient Rome

包税制问题包括历史和法律两个方面。它起源于雅典,后转入古罗马并在那里积极运作。在这两个地方,它都是共和思想的产物,但它在古罗马的实施效果由于殖民地的适用环境、实施者的低下阶级成员身份等因素受到不利影响,导致它最终被限制和废除。但包税制留给我们一些有价值的制度,例如公务承包制、两合公司、债券发行制度以及协调国家征税权与纳税人财产权的体制等。

The issue of tax-farming system includes two aspects:historical aspect and legal aspect.It originated in Athen and was introduced and spread to the ancient Rome and played an active role there.In both cities,tax-farming was a product of republican ideology,but its impacts in the ancient Rome were negative due to such unfavorable factors as the colonial ambience,implementers' lower-class status.In the end it was confined and then abolished.However the Roman tax-farming system has left us some valuable heritages including a contracting system of public administration,joint liability company,a practice of issuing debenture,a regime to coordinate the state's taxation power and property rights of tax-payers