Final answer:
The Roman system of taxation was essential for the empire's operations, with tax categories that included provincial, import, and special group taxes. Corruption stemmed from the publicani who overcharged to profit, and the wealthy elite's control over tax levels for their properties while burdening the provinces. Despite attempts at reforms, systemic issues allowed corruption to persist.
Step-by-step explanation:
The Roman system of taxation was complex and was necessary to fund public programs and conduct business within the empire. Taxation categories included provincial census list taxes, import and customs duties, and specific taxes on certain groups and communities. Corruption arose because the system allowed tax collectors, known as publicani, to bid for the right to collect taxes, often leading to overcharging to recoup their investments and earn profit. This was compounded by the wealthy elite's influence, keeping taxes on their properties low while the provinces bore the brunt of high taxation. Fiscal reforms under emperors like Augustus and Diocletian aimed to address ongoing tax issues, yet the system remained vulnerable to corruption due to the practices of the publicani and the broader social and economic disparities within Roman society.