Political aspects of the vicesima hereditatum
Abstract
The vicesima hereditatum was a five-percent inheritance tax introduced by Emperor Octavian Augustus in the 1st century AD as part of a fiscal reform to strengthen the state's finances after a period of crises. This tax covered both land estates and other goods inherited or bequeathed, including in the provinces. The state used the income from this tax to support the army, administration, and infrastructure investments, among other things, which helped to restore the state's financial stability. The political dimension of the reform was reflected in the centralisation of imperial power and the increase in the emperor's authority. However, the tax was a source of tension, especially among the aristocracy, because it interfered with the traditional order of inheritance. The reform had long-term consequences for the financial and social structures of the Roman Empire, ensuring stable state revenues and strengthening the emperor's position as a key centre of power.
Keywords:
principle, rule, heritage, heir, succession, roman law, tax, zasada, reguła, dziedziczenie, dziedzic, spadek, prawo rzymskie, podatekReferences
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University of Rzeszów
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