This paper deals with the tax system from its early beginnings up until the glory days of the Roman Empire. After investigating the emergence and the development of the early taxation system, the author indicates resemblances to todays structure of taxes and contributions. Following a brief historical introduction as well as a summary of the evolution of the monetary system from its beginnings, this paper offers the reader an insightful approach to tax revenues and expenditures of that time. Furthermore, a special emphasis is put on the levying of taxes as well as the institutions in charge of these processes, who often represented the main beneficiaries of the system a fact which might illuminate the circumstance that ever since their emergence, taxes have been deemed unjust by the wider public. Moreover, the author of this paper attempted to categorize taxes and contributions from the beginning of the Roman Empire until the reign of Diocletian which turned out to be a challenging task due to the meager body of source material available. In conclusion, the most important findings of this work were briefly outlined and linked to the tax situation of the present day.