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[German version] (ὑποδέκτης/ hypodéktēs, ἀποδέκτης/ apodéktēs, πράκτωρ/ práktōr, ἐπιμελητής/ epimelētḗs; in Lat. also procurator [1]) describes in particular a Roman tax-collector (for other uses see e.g. susceptor causarum, Cod. Theod. 2,12,6: agent, representative). Susceptor was a technical term in financial administration during Late Antiquity; the susceptor was generally a member of the local leading elite, charged by nominatio of the ordo decurionum ( decurio [1]) by way of munus (Liturgy) with receiving the taxes that are due from the l…

[German version] In late antiquity the option existed of commuting service obligations, and especially fiscal services, with monetary payments ( adaeratio, Greek ἀπαργυρισμός; apargyrismós, ἐξαργυρισμός; exargyrismós; complementary term: coemptio as forced sale at predetermined prices). After precursors in the taxation system of the Republic and the Principate ( aestimatio), in the reform framework of Diocletian and Constantine the adaeratio became a procedure granted as a privilege or commanded in fulfilment of tax obligations, which were essentially …

[German version] I. Mesopotamia Income needed to finance tasks of state and general social functions (administration, the military, irrigation, prestige buildings, the court, cults, etc.) did not come from an all-embracing system of taxation levied on individuals, transactions or property, but on a general duty of service and labour on the part of subjects. Under the oikos economy (3rd millennium BC), the palace’s income came predominantly from the domestic operation of the institutional economies of temple and palace. In the tribute-based economy da…

[German version] Modern term to describe the procedure, which in Diocletian's system of taxation served to calculate the tax burden on agriculturally productive land and the rural population, as well as on livestock. It allowed a comparatively uniform levying process to replace earlier, widely varied land and poll taxes. The term capitatio-iugatio is derived from capitatio or iugatio, which in turn are based on the standard measuring units, i.e. caput or iugum. These units, however, do not correspond to a defined size of land or number of people, but denote fictiti…

[German version] The collatio lustralis was probably originally known as the collatio auri et argenti, χρυσὸς καὶ ἄργυρος in the laws as collatio, oblatio, aurum et argentum, pensio or functio auraria (the term lustralis to describe the due date schedules appears for the first time in AD 379 in the Cod. Theod. 13,1,11). The collatio lustralis was introduced in late antiquity to replace older forms of state or local taxes on trade and commerce and was collected primarily from the municipal professional classes. Zosimus (2,38) ascribes the introductio…

[German version] (στεφανικόν; stephanikón, στεφανωτικόν; stephanōtikón, στεφανικὸν χρυσίον; stephanikòn chrysíon), a tax that originated in the Greek practice of honouring a person by crowning or handing over a golden garland; this tax was levied in the Hellenistic monarchies and -- passed down through them -- in Rome by the victorious Republican imperatores and later by the principes as a tax related to certain occasions, but was nevertheless demanded regularly, without ever completely losing its character of a voluntary gift. The ritual, well docum…