Tax evasion is a very ancient phenomenon that probably first appeared along with taxation. The amount of taxes, as well as their collection, has always concerned the rulers, especially in times of economic crisis.

In Athens in the 4th century BC, severe economic crises broke out, which were also accompanied by corruption. The taxation of allies had become poor, the revenue from the taxation of goods arriving at the port of Piraeus had decreased due to the decline in trade activities, while the exploitation of the mines of Lavrio was limited. In its quest to increase its financial resources, the Athenian state was constantly reforming the tax system.

One of the most famous is the reform that took place during the reign of Nafsinikos (378-377 BC), which involved an inventory of the taxpayers' wealth. According to ancient evidence, this wealth was estimated at 5,750 talents.

As a result, a law was enacted that imposed even harsher penalties on tax evaders. The Athenian state usually leased out the various taxes after public tenders.

The bidder immediately gave the agreed amount, and then took care to collect it from the debtors, with, of course, some profit.

For example, one year in the early 4th century, a bidder paid 30 talents as a tax on products imported and exported from the port of Piraeus and collected 36. That is, he won 6 talents (about 3,500-day salaries).

In the difficult financial situation, it goes without saying that there was not much interest in participating in these public tenders. So the state had to take care of collecting the taxes. A story that occurred during the tax reform of 378-377 BC is significant.

Androtion Andronos is a leader, a controversial figure in Athenian public life. He proposed three ways for the Athenians to fill the treasury.

One was to invade their sanctuaries and melt down the gold offerings there and then mint gold coins. The other was to levy extraordinary taxes and the third was to prosecute tax evaders. As expected, the third solution was preferred.

Androtion himself persuaded the Athenians to appoint him a tax collector to collect tax evasion, which he eventually did, though not with great success, by repressive and sometimes inhumane means.

He invaded into debtors' houses with his guards, breaking down doors and turning mattresses upside down to find any hidden treasures, and tortured citizens to collect even fifteen pennies.

Frightened, the inhabitants left their homes and jumped from house to house to seek refuge with their neighbors.

Androtion himself was not a decent public figure, as is the case with tax collectors today. Shortly before the middle of the 4th century B.C. he did not hesitate, with his friends, to appropriate nine and a half talents when the opportunity presented itself.

When the fraud was discovered, and the laws of the time were strict and enforceable, they were ordered to pay double the amount they had stolen.

Unable to pay the large fine and risk imprisonment, they, with the help of their political friends, pushed through a legal process that prevented their imminent imprisonment but also secured the return of the nine and a half talents.