THE RESPONSABILITY OF THE PERSONNEL IN CHARGE OF THE TAX ADMINISTRATION AND MANAGEMENT IN ROMAN LAW: SOME KEYS

Practically since the origins of ancient Rome is possible to speak of the existence of taxes and the need to establish a system dedicated to its collection. Our paper basically provides an overview of how it was structured and evolved the roman tax collection system from the Republican era until the Late Empire. We focus particularly on the various mechanisms established to try to control the abuses produced as part of the process of tax management, and on the corresponding liability claims for any damages caused, either to individuals, either the State.