Principles of Hindu Taxation
Summary
This article examines the fiscal system outlined in Hindu law texts and treatises on statecraft. It begins by analysing the concept of revenue (āya) and expenditure (vyaya) in the Arthashastra, noting that the king’s prosperity depended on equitable taxation. The author describes various taxes, including land revenue, import and export duties, road tolls, fines and levies on professions. Rates varied according to soil fertility, crop type and trade volume. The essay also discusses the appointment of tax collectors, accounting practices and measures to prevent corruption. Drawing comparisons with contemporary systems, the author argues that ancient Hindu taxation aimed to balance state needs with the welfare of subjects. Philosophical texts emphasised that taxation should not be excessive and that the king should promote economic activity. The article concludes by suggesting that further study of regional inscriptions could illuminate local variations in fiscal practice.
AI-assisted summary, not yet checked. Consult the original PDF before citing.
Conclusion
By surveying textual prescriptions, the article shows that ancient Indian thinkers sought a just and efficient tax system. Taxes were diversified and scaled to productivity, while officials were expected to uphold dharma. The author advocates for greater integration of epigraphic evidence to reconstruct how these principles were applied in practice.