Extraordinary taxes in Ancient Greece: the historical and legal aspect

The article is devoted to the study of one of the most interesting phenomena of the Athenian state that is the system of public obligations (liturgies) assigned to the most affluent citizens of the Athenian polis. Based on the historical sources, the author identifies two groups of liturgies. The ordinary liturgies provided funds to finance the festive processions, organize the choir, present the comedies and tragedies, construct the temples. The extraordinary ones (eisphora, proeisphora, trierarchy) covered the costs of hostilities. The article studies the reasons for introducing the extraordinary taxes after the defeat in the Peloponnesian War and the collapse of the Delian League. The article focuses on the ethical issues associated with the introduction of eisphora since the direct taxes levied on citizens in Greek society were considered as a symbol of low social status. Special attention is paid to the mechanism of collecting extraordinary liturgies and their influence on the aggravation of the Greek crisis in Athens at the end of the 4th century BC.