Imprisonment of Tax Non-Payers – an Abuse of Power or a Measure of Legal Discipline?
In the field of taxation there existed many casuistic crimes of Roman criminal law, committed both by tax payers and tax collectors, but non-payment of taxes was not one of them. As a rule taxpayers risked confiscation of property by avoiding the fulfillment of their obligation. There exists some hi...
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| Format: | Article |
| Language: | deu |
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Lodz University Press
2012-08-01
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| Series: | Studia Ceranea |
| Online Access: | https://czasopisma.uni.lodz.pl/sceranea/article/view/5490 |