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Taxation And Fiscal Legal Concepts And Terms

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Chapter Summary

Taxation and taxation systems in Bulgaria in the Middle Ages can be discussed in the context of the final formation of the state system. The era of the Second Empire provides a somewhat greater amount of information, as one has several imperial documents from that time. It is precisely data from that period that will be the basis of this chapter. The chapter introduces the fiscal vocabulary and its interpretation, the titles of the officials of the fiscal offices, and the taxes, corvées and auxiliary objects. For obvious reasons, the fiscal terminology is most widely covered in the charters of the Bulgarian rulers of the Middle Ages and, also for obvious reasons, it is absent from the Law for Judging the People, which does not regulate issues relevant to this subject matter.

Keywords: Bulgarian fiscal system; Bulgarian legal vocabulary; Bulgarian mediaeval law; taxation systems



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