الإيسفورا في مصر خلال العصرين اليوناني و الروماني

الملخص EN

This paper deals with the study of “eisphora” in Ptolemaic and Roman Egypt through papyri documents dated both eras.

It is a tax was known in Greek states, specially, Athena, during the classical era and moved to Egypt during the Ptolemaic and Roman eras.

This study focused on the nature of eisphora as extraordinary tax was levied during the Ptolemaic period on the holders of agricultural lands, and how it was imposed and its value paid.

and how it transformed during the Roman era from an extraordinary tax to a regular tax imposed regularly, especially on agricultural lands, although it was imposed as extraordinary tax in some times.