PRIVILEGI DEL FISCO, GIUSTIZIA TRIBUTARIA E COMPENSAZIONE DEI DEBITI NELLA LEGISLAZIONE DI CARACALLA

Abstract

The article analyzes Caracalla's fiscal and social policies through the study of several constitutions, with particular attention
to tax justice and the balancing of the interests of the fiscus Caesaris and taxpayers. It highlights how much the imperial constitutions
reveal about Caracalla's high level of legal expertise and his governing stance, consistent with the Severan tradition and
geared toward preserving the middle class, despite the hostility of ancient senatorial historiography.The analysis of the rescripts
regarding collateral, compensation, and tax sales highlights a system aimed at strengthening the prerogatives of the tax authorities
without neglecting the protection of private individuals. Meanwhile, the provisions aimed at local communities, such as the rescriptum
from Takina, the apokrima to Lollianus, and the Edict of Banasa, which offer a new legal interpretation, sometimes even
textual, portray a prince attentive to avoiding both administrative abuses and tax evasion.

KEYWORDS : Apokrima, Banasa, Caracalla, Compensation, Edicta, Lollianus, Rescripta, Takina.