Akademik Veri Yönetim Sistemi
Diğer, ss.626-632, 2022
In the Republican period, a part of the public expenditures was financed through a direct personal tax called tributum, which was collected from each citizen in proportion to his wealth. In addition, the rents which were collected from the people who occupied the public lands, the customs duties, the port dues, the road tolls and the royalties given by the Roman state in the sectors where there were government monopolies were also among the important items of income. However, over time, the problems that occured especially during the process of assessment and collection of the taxes led to a significant waste of resources. In order to find a solution to this situation, some practices in the Republican period were changed by Augustus and the tax system was reformed. But it is also not likely to assert that the aforementioned new tax system was flawless. In this context, the methods developed over time so as to finance the public expenditures in the Roman state and the defects of these methods are discussed.