The need for putting in order the tax system was obvious and unavoidable. The tax system was archaic and could not give incarne that was needed at that moment. Great problem of many emperors and Diocletian himself was collecting money for covering needs of the society, which was increasing. It was necessary to find a new base, which would be able to obtain reasonable incarne. By doing that, emperors should, however, hold on to the wise maxim of Tiberius: "BONI PASTORIS EST TONDERE PECUS NON DEGLUBERE" which means: "Good shepherd should shear sheep, and not to fleece their skin".
Klíčová slova:
Diocletian‘s tax policy; tax systém