Mauryan Revenue System
The Mauryan revenue system, as detailed in Kautilya's Arthashastra, was a sophisticated and highly centralized administrative apparatus designed to generate maximum income for the state. It was rooted in a broad and varied tax base, principles of fiscal control, and a strong administrative machinery to ensure effective collection and prevent fraud.
Principles of Mauryan Taxation
- Economic Welfare: Kautilya advised against excessive taxation, stating that overtaxing could ruin the very source of revenue. He suggested that taxes should be collected when the people have the capacity to pay.
- Equity and Justice: Taxation was to be based on the capacity to pay, with ....
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