Pregledni rad
https://doi.org/10.32984/gapzh.10.1.5
Athenian Polis Tax Policy and the Question of Eisphora and Liturgies
Zrinka Erent-Sunko
orcid.org/0000-0002-7801-5881
; Pravni fakultet Sveučilišta u Zagrebu
Sažetak
The state treasury of Athens was filled in various ways and with various means so that the collected funds could be spent for public needs. Some of the funds came from taxes, but the Athenian polis did not have a general tax liability, and the existing taxes brought less to its treasury than voluntary, occasional, and often generous donations. This may be so confusing to the modern tax payer that he could mistakenly attribute the tax status to the most important war contribution of “eisphora”. In this respect we disagree with most authors on the subject. The fact that “eisphora” and the liturgies are not taxes is a matter of special importance for the true image of the Athenian society and democracy in which those who profited most from the polis carried the burden for those who profited less due to unfavourable circumstances or their own inadequate abilities.
Ključne riječi
polis; tax; eisphora; liturgies; donations
Hrčak ID:
222944
URI
Datum izdavanja:
18.7.2019.
Posjeta: 1.352 *