{{Short description|Fiscal official in the Byzantine Empire}} '''''Exisōtēs''''' ({{langx|el|ἐξισώτης}}) was a fiscal official in the last centuries of the Byzantine Empire.
Its functions were similar to those of the earlier ''epoptes'', along with whom it is often mentioned in the 11th centuries: the ''exisōsis'' (ἐξίσωσις, "equalization"), i.e. the fiscal survey and revision of the amount of tax owed by individuals.{{sfn|ODB|loc="Epoptes" (A. Kazhdan), p. 725; "Exisotes" (A. Kazhdan), p. 770}} The distinction between the ''exisōtēs'' and the ''apographeus'' is likewise unclear, although the two functions are often documented as being held in tandem, and tax officials are recorded as carrying out both ''exisōsis'' and ''apographē''.{{sfn|ODB|loc="Exisotes" (A. Kazhdan), p. 770}}<ref>{{cite book |title=The Oxford Dictionary of Byzantium |publisher=Oxford University Press |year=1991 |isbn=978-0-19-504652-6 |editor-last=Kazhdan |editor-first=Alexander |location=New York and Oxford |ref={{sfnref|ODB}} }}</ref>
== References == {{reflist|2}}
Category:Byzantine fiscal offices Category:Taxation in the Byzantine Empire