Jun 012016
Long before the lifeblood theory of taxation was laid down by the Supreme Court, the Roman philosopher, orator and political theorist Marcus Tullius Cicero (3 January 106 BC to 7 December 43 BC) stated: “Taxation is central to the existence and functioning of a nation, as well as to the functioning of its lower levels of government”. Under the Roman empire, paying taxes was an attribute of Roman citizenship which gave citizens the right to enforce their rights.