التهرب الضریبی والتجنب الضریبی: ممارسات غیر محددة فی الاقتصاد خلال فترة مصر الرومانیة

Abstract

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.