Вплив римського права на регулювання податкових та митних відносин у середньовічних колоніях Генуезької республіки на теренах сучасного півдня України (1266–1475 рр.)

The article is devoted to the study of the reception of Roman law in the field of tax and customs regulation in the medieval colonies of the Genoese Republic, which existed in the territory of modern southern Ukraine between 1266 and 1475. The characteristic features of the tax and customs law of Ancient Rome have been identified. The main legal mechanisms by which the norms of Roman law were adapted to the economic, political, and social reality of medieval Gazaria are analyzed. Particular attention is paid to the sources of law that formed the basis for this reception, especially the Statute of the Genoese Colonies of 1449, whose provisions largely determined the legal foundations of the tax and customs system of the colonies. The study examines how the reception of Roman law influenced the taxation of merchants, artisans, and the local population, as well as the establishment of customs duties on imported and exported goods. Special attention is given to the issues of tax privileges granted to merchants of Genoa and Venice and the legal justification of these privileges through Roman law. The role of the Catholic Church as an institution that facilitated the reception of Roman legal norms in the field of taxation, regulated debt obligations, and ensured the legal formalization of trade contracts is analyzed. Some features of the functioning of tax administration in the Genoese communities of the Black Sea cities, primarily in Caffa, are separately examined. The legal foundations for the establishment of various types of taxes, including land tax, income tax, and customs duties, as well as their impact on the financial stability of the colonies, are analyzed. The procedures for tax collection, measures to counter tax evasion, and mechanisms for resolving conflicts between local officials, merchants, and the population are also studied. The author concludes that the reception of Roman law in the Genoese colonies played a key role in shaping an effective tax and customs system, which, in turn, contributed to the economic development of the region and ensured the stability of the colonial administration. The experience of the reception of Roman law in medieval Europe provides a better understanding of its significance in the formation of legal institutions for taxation and customs regulation.