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The Author observes the sources that incorporate the facts and particulars about
citizens' rates levied by the sovereign and taxes of the citizens and other categories of
inhabitants to the local authorities. The first one, dacia regis, was established in the middle of the 13th century persisting as the equivalent flat rate until the second half of the 15th
century. The sources referring monetary rates to the local authorities do comprise considerably interesting
(and controversial) particulars primarily in the "tax document" from 1368.
Non pecuniary rates on citizens (cives, holders of citizenship) the sources cover
only through the general pattern. Analysing the burden of taxation on the category
of the inhabitants without citizenship - inhabitatores and inquilinis, the Author's
approach does indicate another criterion of their evaluation, registered in the sources
but not recognized in literature.
Key words: dacia regis, taxa communitatis,
vigilatura, inhabitatores, inquilini.
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