El origen jurídico público del Ius Fiscale. Parte segunda: Las finanzas públicas del Principado en Roma

Abstract

The Ius Fiscale has its origin and fundaments in the Ius Publicum. In the legal doctrine, in must have scientific autonomy in concordance with three key principles: legal rules, unifying principles and one specific social reality. It is, an activity that creates and regulates diversity of resources, aimed to finance public spending through budgetary institution. Ius Fiscale resources are organized around three categories: vectigalia, tributa and portoria, and other exactions. The most important one, because of the amplitude and income efficiency, was portorium.