Monarquía y tributación en la "Hispania" visigoda: el marco teórico

Résumé

The analysis of the jurisdiction of the king as regards to the tax system reveals that the Visigothic Hispania assimilated the same theoretical principles ruling the collection of taxes in the Roman Empire, making the king the main responsible and the final beneficiary of the tax system. This assimilation of state political conceptions inherited from the Roman World envolved also the distinction between the personal properties of the king from those belonging to the monarchical institution. Both the tax in comes, obtained by the exertion of power, and the objects constituting the royal treasury, would be a part of the monarchical patrimony, although they would possibly have different categories and functions, being the former assigned, at least in theory, to financing the ordinary expenses of the regnum. The difficulty lies in getting to know to what extent the Visigothic monarchy was able to implant efficiently that tax system.