Classical antiquity: Greece and Rome

Jumping forward many centuries in human history, we find in classical Greece, with the city of Athens at its forefront, a civilization superior to all that had existed, and in it emerged the first idea of democracy and also of the Public Treasury as a common fund. A very wise man who lived at that time, named Pericles, decided that public money should not only be used for military expenses but also for constructing buildings and distributing goods among the people. During this period direct were imposed citizens' money and property (income and wealth), as well as indirect on the market and on people's purchases of goods (consumption).

After the Greeks came the Romans, a conquering people with a great practical sense and distinguished by the construction of important public works, such as roads and aqueducts (in Spain we still have many of their works, such as the Segovia aqueduct). The Romans conquered the Greeks, but they respected their culture and even copied many things from them.

Rome obtained great wealth from the rent of all the lands it conquered and also from the loot, that is, the money and goods it took from the peoples defeated in battles. But he also established several types of taxes. The conquered provinces had to pay a direct tax on the land and soil ( estipendium or tributum) and also on the fruits or products of the land (this was called tithe , because it was the tenth part of those products). A tax was also imposed directly on people ( tributum capitis ), which was generally levied equally on everyone, meaning everyone paid the same amount regardless of whether they were richer or poorer (does the system seem fair to you?). On the roads or highways were charged, which were amounts that had to be paid to enter the cities. Other taxes were levied on inheritances, the sale of slaves, and luxury items.