As the Roman Empire expanded over time, its defensive obligations increased, reaching a peak in the late second and early third centuries A.D. This increased the requirement for fresh financial resources. As a consequence, Roman emperors demanded the imposition of new taxes on the populace, the performance of free charitable works, and the provision of additional provisions for the army, in addition to the taxes already levied.Taxes were the primary source of revenue for the Roman treasury and the driving force behind its material and economic development, particularly after African agriculture flourished under the Severan emperors. The economic sector received significant attention from the Severan emperors in order to guarantee the welfare of the Roman populace and generate surplus revenue for the Roman treasury. Financial reforms, tax systems, and specific tax reforms were implemented in the region. This raises the issue of what financial reforms and tax system were implemented by the Severan emperors in Maghreb.

As the Roman Empire expanded over time, its defensive obligations increased, reaching a peak in the late second and early third centuries A.D. This increased the requirement for fresh financial resources.