Codrul Cosminului (Dec 2009)

Quelques observations sur les sources fiscales concernant la Moldavie médiévale

  • Mihai Lazăr

Journal volume & issue
Vol. 15
pp. 45 – 59

Abstract

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Taxation in medieval Moldavia was an important segment of domestic policy. It could provide financial, material resources and services essential to the functioning of public institutions. Knowledge of fiscal realities is strictly linked to a specific documentary, according to strict rules. Official regulations of the Princely Treasury reflect the imposing and collecting system, nomenclature taxes, fees and benefits, the system of immunities and privileges, and the structure and function of administrative machinery-tax. Valuable sources are also statistical records covering strength and structure of population, economic potential of its annual revenue made by each household and the community-level administrative units. This type of information is essential and mandatory to achieve an accurate and comprehensive research on fiscal realities. Unfortunately, related to Moldavia, there are only a few ledgers remaining, catagrafia or other records containing quantitative information. To supplement the information, the royal commands, the acts of privileges, foreign travel accounts and chronicles are very important to this research.

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