TAX POLICY OF THE ROMAN GOVERNMENT DURING THE PRINCIPATE

Abstract

With the establishment of the Principate, in addition to the state treasury (aerarium), the Emperor՚s personal treasury (fiscus) was founded. There was a gradual increase in the revenue of the fiscus at the expense of the aerarium. In 6 AD a military aerarium militare was established and a 5 % inheritance tax was introduced to fill it. The establishment of the Principate did not reduce taxes; on the contrary, some of them increased and even some new ones were introduced. However, the tax collection system improved. Control over tax collection, as well as control over the national treasury was in the hands of the Emperor, although theoretically the Senate retained the right to control the aerarium. However, already during the reign of Augustus there was a practice that left no doubt that the Emperor had a decisive voice in matters of the national treasury. The funds available to the Senate were limited to direct tax revenues from provinces, which were subject to formal control by the Senate. If those revenues were insufficient, the aerarium was supplemented from the emperor՚s funds. The tax pressure on the population in the senatorial provinces was higher than in the imperial ones.There were direct (tributa) and indirect (vectigalia) taxes in the Roman Empire. Direct taxes were collected by the governor of the province and his employees, while indirect taxes were collected by publicans (publicani), who used to be representatives of the ordo equester. Gradually, the imperial officials and local authorities began to perform the functions of the publicans. In addition to taxes that replenished the imperial treasury, there were also local taxes, which were the responsibility of local authorities. Local taxes were not unified; they varied on different territories and for different taxpayers.During the period of the Principate, the establishment and abolition of direct or indirect taxes was empowered by the imperial administration. The Emperors, at their own discretion, not only abolished existing taxes, but also introduced new ones. The tax policy of the Roman government was intended to encourage citizens to engage in activities that would benefit the country. In particular, the government tried to prevent the uncontrolled release of slaves to freedom. It was more profitable for the slave՚s owner to sell the slave than to free him.