TAXATION IN ROMAN LAW
TAXATION IN ROMAN LAW

Summary/Abstract: The Roman Empire is often recognized as one of the most important military powers in history. The empire would not have achieved this well-deserved status if it had not relied on an extremely advanced and efficient fiscal system. Although it has not received special attention from historians, the Roman fiscal system is an important legacy for subsequent civilizations. The Roman fiscal system evolved gradually, from the kingdom period to that of the empire, regulating direct and indirect, fixed and variable, personal and real taxes. The evolution of the Roman fiscal system was based on the need to cover the increasing expenses of the governing structures, military expeditions and those generated by accelerated urban development. The analysis of the Roman fiscal system highlights the importance of a well-developed and applied fiscal system in the construction of a complex, strong, evolved state.

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