La doctrina civil ha definido la Actio Tributoria bien como Actio in Factum, bien como Actio Adiecticiae. La Acción Tributoria es una acción personal que reprime la corrupción del empresario - dueño, y debe ser situada en el marco general de las acciones pretorias de empresa y del comercio.
The civil doctrine has defined the Actio Tributoria well as Actio in Factum, good as Actio Adiecticiae. The Action Tributoria is an action that suppresses the corruption of the businessman - owner, and must be placed in the general frame of the actions of company and of the trade created by the praetor.