Some Results to the Changes of the Roman Public Finance in the Late Empire

Abstract

During the period of the late Roman Empire, in addition to transforming the government structure of the empire, Diocletian’s (284–305) reforms changed the foundations and methods of administration and finance significantly. The constitution of the so-called annona-munera system is to be highlighted with an outstanding importance among the substantial changes. In this system, a particular provincial unit directly supplied and remunerated the officials, as well as the army stationed at its territory. During the reorganization associated with the new system, the annona militaris tax became the main tax of the provincial population.
    The “menial service” (munera sordida) combined the conceptual characteristics of the munus and the direct services in a particular way. The munera sordida were prescribed for the tax payers as extraordinary charges which could be exercised in different forms (contribution of work, animal/ equipment). From a certain perspective they formed a transitional group between the annona-like and public burdens, and even between ordinary and extraordinary taxpayer’s services.
    It is specific to the Roman administration and organization that it evolved efficient and practical institutional and organizational solutions by reacting on emergent situations and problems.
    The burdens, which is the subject of our study, the annona and munera sordida system illustrates the purpose and character of the late Roman levies, as well. The scope of its duties indicate the disproportion between the expectations of the imperial government and the performance of the population which already reached its limits.