The tax system of the ancient Roman Empire, from the beginning of the Republic in 509 BC, throughout the empire that Octavian established in 27 BC, operated efficiently and ineffectively (DeLorme). Taxation extends benefits to citizens in the form of public works as well as costs if governing bodies impose excessive, unequal, or unfair taxes. Taxpayers view the tax collector as a necessary evil, but when taxing power falls under the control of an emperor or a few powerful people, these people use their position and the revenue generated as personal gain (DeLorme). The average taxpayers of Rome were peasants who viewed these actions as an unfortunate situation about which they could do nothing. Peasants were unable to make political pacts or treaties between individuals or groups to protect themselves, because the military control of the Roman legions was under the tight control of the emperor. It is important to consider that the Roman military power or legions were directly under the control of the emperor and owed their personal allegiance and revenue to the emperor (DeLorme). Ancient Rome bears witness to a long history of rent-seeking and necessity and the abuse of taxation by those directly in power. As the emperors were drunk with power, increasing taxes on Roman taxpayers led to the weakening and fall of the Roman Empire. Taxation has spread through time and among societies as an action by which governments must raise funds. Citizens or taxpayers talk about it and make efforts to avoid, or sometimes avoid, taxes. The heavy burden of taxation is distributed differently according to socio-economic classes. With a progressive tax, the burden is expressed as a percentage of income, the tax rate increases as the tax base rises to...... middle of paper ...... from Antiquity to modern times. With the misuse of high taxes on farmers and government corruption, aid led to the weakening of the Roman Empire which met its demise in the 5th century. The Roman government practiced rent-seeking behavior, with tax collectors taxing peasants and farmers at the same rate as the rich and misusing the money for their own entertainment. With the misuse of taxation, farmers were taxed on their land, the population declined, and the military was weakened (DeLorme). Today, the United States, for example, will not collapse under the pressure of excessive taxation because of the many checks and balances present in its political structure. The U.S. federal tax system is slightly progressive in that it levies a higher percentage of tax on citizens with more income, according to the ability-to-pay theory. The Roman Empire's obsession with wealth resulted in a structured system of taxation..