Bardola K. Byzantine Tax System in IV - IX Centuries

The object of study - genesis of Byzantine tax system in IV - IX centuries, which is interrelation of direct and indirect taxes and tax practice, tax policy of the Byzantine government, and also features of the Byzantine tax apparatus of this period. The purpose of research is attempt to analyze and to comprehend origin and genesis of Byzantine tax system in IV - IX centuries and to determine its influence on socio-economic processes, which occurred in empire. The methods used in the research are: system-analytical, system-synthetic, structural - comparative. On the basis of a wide variety of sources the author is analyzes the system of the taxation in Byzantium in IV - IX centuries. For the first time the genesis of direct and indirect taxation is analyzed in detail during IV - IX centuries. The author notes that already in IV century in Byzantine the system of the taxation is existed. This system developed according the general principles of the state development. Byzantine tax system in IV - IX centuries passed the long way of the development. However the author notes that during this whole period the institute of Byzantine taxation was the united, successfully interacting system of the taxes and tax methods, with the help of which Byzantine government realized the tax policy.