 Maria Theresa was as conservative in manners of state as in those of religion , but implemented significant reforms to strengthen Austria 's military and bureaucratic efficiency . She employed Count Friedrich Wilhelm von Haugwitz , who modernised the empire by creating a standing army of 108 @,@ 000 men , paid for with 14 million gulden extracted from each crown @-@ land . The central government was responsible for the army , although Haugwitz instituted taxation of the nobility , who never before had to pay taxes . Maria Theresa oversaw the unification of the Austrian and Bohemian <unk> in May 1749 . 
