디오클레티아누스 황제의 세정 개혁 : 예산개념의 도입과 형평성 제고를 중심으로 = The Taxation Reform of Roman Emperor, Diocletian

다국어 초록 (Multilingual Abstract)

The Roman Emperor, Diocletian(284-305), reformed taxation system drastically soon after his enthroning. The main aim of his reform was to promote efficiency of the taxation system and to clear the taxation of the unequality.
To promote efficiency of the taxation system he introduced an idea of budget. He achieved this by devising new assessment units. Which are iugum and caput. Iugum is an ideal assessment unit of land and fruit trees, and caput is an ideal assessment unit of men and livestock. Every year the praetorian prefect, the chief official of finance, calculated all necessaries to manage the Roman Empire. Then he divided the sum of necessaries by the sum of iugum and caput. By introducing of the budget, Roman Empire could administer finance more efficiently. And all taxpayers could know the amount of his burden beforehand.
To promote equality in taxation, Diocletian made all taxpayer know the principle of taxation clearly. For this he declared the schedules of tax calculation publicly. All taxpayer could understand them easily. Therefore the possibility of error or abuse of officials was decreased. And Diocletian levied direct tax on roman citizens who lived in Italy. Thus he abolished the provincial taxes, "contributions" of the provincials. Because all citizens of the empire paid taxes to the central government on the basis of the same principle, Diocletian"s tax reform contributed to equalizing all citizens of the Roman Empire.

목차 (Table of Contents)

• 1. 서언
• 2. 새로운 조세산정 단위의 도입
• 3. 예산 개념의 도입
• 4. 형평성의 제고
• 5. 결어
• Abstract