The tax system of the ancient Roman Empire, from the beginning of the Republic in 509 BC, throughout the empire founded by Octavian in 27 BC, operated with efficiencies and inefficiencies ( 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 see the tax collector as a necessary evil, but when tax 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 taxpayer in Rome were peasants who saw 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 military control of the Roman legions was under the strict 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 loyalty and revenue to the emperor (DeLorme). Ancient Rome offers a long history of rent-seeking and the need for and abuse of taxation by those in direct power. With the emperors drunk on power, increased taxes on Roman taxpayers led to the weakening and fall of the Roman Empire. Taxation has been popular throughout the ages and among societies as the action by which governments must raise funds. Citizens or taxpayers talk about the idea and strive to avoid, or sometimes avoid taxes. The heavy tax burden falls differently across socioeconomic classes. With a progressive tax, the burden is expressed as a percentage of income, the tax rate increases as the tax base amounts to...... half of the paper...... from ancient to modern times . The misuse of high taxes on farmers and government corruption led to the weakening of the Roman Empire which reached its end in the 5th century. The Roman government practiced rent-seeking behavior with tax collectors who taxed farmers and farmers at the same rate as the rich and abused the money for their own entertainment. With the abuse of taxation, farmers were taxed on their lands, the population decreased and the army was weakened (DeLorme). Today the United States, for example, will not collapse under excessive taxation because of the many checks and balances in its political structure. The US federal tax system is slightly progressive in that it imposes a higher percentage tax on citizens with the highest income according to the ability to pay theory. The Roman Empire's obsession with wealth led to a structured taxation system.