From tax collectors running up and down the Nile to modern families filing their returns via TurboTax, taxes have been a fundamental component of both ancient and of modern ones. Although, useful with the correct spending and tax system, in Rome taxes were harmful. Monetary inflation, sporadic tax collection, and unequal taxation were all factors that contributed to Rome's demise. Due to a poor tax infrastructure, corruption, and a series of unsuccessful reforms, taxes were destructive to Rome. The Roman tax system had a very poor infrastructure. Through various edicts issued by the government not everyone was required to pay taxes. If you were a citizen around 160 BC, you were not subject to paying taxes. The burden of the land tax, tributum solis, was imposed on the populations of the conquered communities. In this way the revenue of the Roman Empire was reduced (Shaw 813). This not only contributed to the loss of revenue for Rome, but created a feeling of inequality and animosity between Rome's provinces. In early Rome, this taxation system contributed to Rome's need to raise taxes and devalue the currency in the future. (Shaw 815). The old Roman taxation system depended on the success of agriculture. Since nature is unpredictable every year, the Roman Empire did not have a stable source of income (Shaw 815). The empire had years of prosperity resulting from taxes and years of scarcity, due to the unpredictable nature of agriculture. Corruption was rampant throughout the Roman tax sector. Instead of focusing on the good of the people, governors were only interested in advancing their own political careers. During this period, tax collection was carried out through a system called tax farming. Dur... middle of paper... eventually Rome's tax burden increased, and small farmers could not keep up with Rome's annona or the amount of goods needed to support a soldier (Bartlett 298). Constantine attempted to restore the currency by increasing its silver and gold content, but this was unsuccessful and cost the empire more money. Subsequent emperors reversed his failed reform (Bartlett 298). Both Constantine and Nero attempted to reform the tax system, but neither was successful. While many factors contributed to the fall of Rome, taxation was definitely a potential culprit. Throughout the Roman era, emperors created many unsuccessful reforms, from devaluing the currency to increasing the value of the currency. Inadequate infrastructure, especially sporadic collection and unfair treatment of the provinces, along with corruption in the administration, were terrible for Rome.
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