Tax exemption (q.v.) on land, paroikoi (q.v.), ships, buildings, and animals that appears in the 10th century, taken advantage of by powerful landed magnates (the dynatoi [q.v.]). It is interpreted variously as the equivalent to immunity in the Latin West, and thus a complete tax exemption, or as an exemption only from certain taxes. In the 14th and 15th centuries the term appears to cover any tax exemption.

Historical Dictionary of Byzantium . .

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  • Exemption —    Any form of immunity from taxation or other obligation to the state. Exemptions could be temporary or permanent. From the 14th century, permanent exemptions like exkousseia (q.v.) were granted by the emperor (q.v.) with increasing frequency to …   Historical dictionary of Byzantium

  • Monasticism —    Monasticism began in Egypt (q.v.) with the asceticism (q.v.) of third century eremites, also called anchorites (qq.v.), as well as monks (from monachos, a man who has forsaken society to devote himself to God), who lived in cells (q.v.) in the …   Historical dictionary of Byzantium

  • Taxation —    Byzantium (q.v.) was comprised chiefly of landowners. Hence, the bulk of taxation was imposed on rural populations, both on their land (including houses and livestock) and on their persons. Diocletian s capitatio jugatio (qq.v.) system used… …   Historical dictionary of Byzantium

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