ضريبة البورتريوم في بلاد المغرب القديم خلال القرنين الثاني و الثالث ميلادي و أثرها على المنطقة : نقيشة زراي أنموذجا

الملخص EN

This study highlights an important topic related to the economic aspect of the Roman Empire during the second and third centuries AD, represented by the portorium tax, as it is considered one of the most prominent sources of taxation during that period, through which Rome sought to provide the maximum possible amount of tax revenues necessary to revive its exhausted economy, because of the various problems it suffers at that economic, social, political Even the military, and what confirms what has been said, was the finding of an inscription for a transit tax called the Zerai inscription in relation to the area where it was found-an agricultural area -, which is considered the most important material sources that have been discovered since 1858.

In order to research and study this topic, they focused on highlighting some basic points, such as the concept of the portrait tax, its types, the reasons for its approval, models of the tax-the Zerai tax as a model-in addition to the implications of this tax on the ancient Maghreb, and the conclusion.