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Page 6
Justinian saw and understood the defects of the administration expressed in the venality, theft, and extortions which caused so much poverty and ruin, and which inevitably aroused internal troubles. He realized that such a state of things within the Empire had evil effects upon social security, city finance, and agricultural conditions, and that financial disorder introduced general confusion into the life of the Empire. He was truly anxious to remedy the existing situation. He conceived it to be the emperor's duty to introduce new and great reforms, which he viewed as an obligation of imperial service and an act of gratitude to God, who bestowed upon the emperor all his favors. But as a convinced representative of absolute imperial power, Justinian considered a centralized administration with an improved and completely obedient staff of bureaucrats the only means of ameliorating conditions in the Empire.
His attention turned first of all to the financial situation in the Empire, which very justly inspired extremely serious fears. The military undertakings demanded enormous means, yet taxes were coming into the treasury with constantly increasing difficulties. This fact alarmed the Emperor, and in one of his Novels he wrote that in view of the large war expenses his subjects must pay the government taxes willingly and in full. Thus, on the one hand, he was the champion of the inviolability of the rights of the treasury, while on the other hand he proclaimed himself a defender of the taxpayer against the extortions of officials.
A History of the Byzantine Empire - Table of Contents
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Reference address : https://ellopos.net/elpenor/vasilief/internal-policy-justinian.asp?pg=6