Roman Taxation
 

The coins were used for official payments, such as taxes or judicial fines and their value was used as a unit to assess a citizen’s wealth, performed in the cencus (see the famous relief of Domitius Ahenobarbus from Rome, 2nd century BC) where every Roman citizen had to report about his properties.

Taxes played a relatively minor role in the ancient world. Tariffs (taxes on imported goods) were often of more importance than internal excises so far as the production of revenue went. As a means of raising additional funds in time of war, taxes on property would be temporarily imposed. In Rome the tax laws distinguished between nationals and residents of conquered territories.

Along with consumption taxes and customs duties were certain "direct" taxes. The principal of these was the tributum paid by citizens and usually levied as a head tax. Later, when additional revenue was required, the base of this tax was extended to real estate holdings. In the time of Julius Caesar a 1% general sales tax was introduced (centesima rerum venalium).
At a relatively early time Rome had an inheritance tax of 5%, later 10%, however close relatives of the deceased were exempted. For a long time tax collection was left to middlemen or "tax farmers", who contracted to collect the taxes for a share of the proceeds, under Caesar collection was delegated to civil servants.

Text compiled by Lisa Brandner, 5 L, LISA, BRG Auhof

References:

From Encyclopaedia Britannica, CD Standard Edition 1999, s.v. "Roman Taxation"

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