Papyrological documents and Roman Historical sources reveal the practices of Tax Resistance in Roman Egypt, through some illegal methods (Tax evasion) and other legal methods (Tax avoidance). Studying those Roman Egyptian taxation aspects is significant to set the social economic historiography of Roman Egypt. This research seeks to illustrate different ways of tax evasion and tax avoidance during Roman Egypt; and their effect on the state; identify citizens' motivations to do those practices; Further, the state efforts for the confrontation of those phenomena. Nevertheless, research obstacle is the gap in different times of separated papyri that demonstrate those practices, which did not give us the whole image of effecting those on Roman Egyptian economy; and in which social class those practices spread. Research draws on a two-tiered methodological approach: analyzing of primary sources and secondary histories; and interpretation of papyrological texts through theoretical frameworks, to realize tax resistance practices in Roman Egypt.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.