Recaudación privada y leges censoriae. Una aproximación al procedimiento administrativo de concesión y adjudicación de locaciones fiscales a favor de entidades privadas. (RI §426757)  

Private collection and leges censoriae. An approach to the administrative procedure for concession and allocation of tax leases to private companies - Gonzalo Martín Fernández

Abandonado el modelo indirecto de recaudación de impuestos de los tiempos más primitivos, el poder público gobernante opta por un sistema más eficaz, en línea con la práctica seguida por los pueblos contemporáneos. Guiada por el afán de no desarrollar un complejo entramado organizativo y administrativo que aumentase vertiginosamente los gastos públicos, la República romana acude entonces a la recaudación privada, que perdurará durante considerables siglos. Se introduce así, el desarrollo de la ejecución profesional por parte del sector privado, asumiendo las funciones de imperio pertenecientes originariamente al poder público, que permitirá a las entidades privadas el ejercicio de la misión recaudatoria tras hacerse con la correspondiente adjudicación del arrendamiento a través de un proceso de concesión pública bien delimitado y pautado.

1. Consideraciones generales acerca de la recaudación privada. 2. Análisis del procedimiento de concesión administrativa. 3. Conclusiones. 4. Referencias bibliográficas.

Palabras clave: Derecho Fiscal Romano; recaudadores fiscales; sujetos privados; recaudación privada; procedimiento administrativo; concesiones públicas.;

Dropped out the indirect model of tax collection typical of the most primitive times, the ruling public power opted for a more effective system, in line with the practice followed by contemporary civilizations. Guided by the desire not to develop a complex organizational and administrative framework that would dramatically increase public expenses, the Roman Republic then resorted to private collection, that would last for considerable centuries. Thus, the development of professional execution by the private sector is introduced, assuming the sovereign functions originally belonging to the public power, which will allow private entities to exercise the collection mission after obtaining the corresponding lease award through a well-defined and planned public concession process.

Keywords: Dropped out the indirect model of tax collection typical of the most primitive times; the ruling public power opted for a more effective system; in line with the practice followed by contemporary civilizations. Guided by the desire not to develop a complex organizational and administrative framework that would dramatically increase public expenses; the Roman Republic then resorted to private collection; that would last for considerable centuries. Thus; the development of professional execution by the private sector is introduced; assuming the sovereign functions originally belonging to the public power; which will allow private entities to exercise the collection mission after obtaining the corresponding lease award through a well-defined and planned public concession process.;