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The traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref>
The traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref>
क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref>Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref>
क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%E0%A5%81%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref>
The tax charged by the king should not be more than once. Tax should not be collected by fraud.
The tax charged by the king should not be more than once. Tax should not be collected by fraud.
* Welfare of the tax payer
* Welfare of the tax payer
Due importance to the welfare of taxpayer should be given. The amount of tax should not be such that it will destroy the taxpayer completely. Tax should be realized in a fashion of a gardener and not as a coal merchant.(Shukraniti - 4.3.110 ?)<ref name=":0" />
Due importance to the welfare of taxpayer should be given. The amount of tax should not be such that it will destroy the taxpayer completely. Tax should be realized in a fashion of a gardener and not as a coal merchant.(Shukraniti - 4.3.110 ?). As a gardener collects the flowers and fruits after having duly nourished the trees with care (Shukraniti 2.173), similar treatment should be given to the taxpayer. In this context 'Manusmrti' conveys that, as a leech, a calf and a black bee eat their principle to current situation it can be said food gently so little by little the king should draw from his kingdom the annual taxes (Manusmrti 7.128). Tax should be taken in such a way that the king (government) and the businessman both may receive their award (Manusmrti 7.129).<ref name=":0" />
यथा फलेन युज्येत राजा कर्ता च कर्मणाम् ।
तथावेक्ष्य नृपो राष्ट्रे कल्पयेत्सततं करान् । । ७.१२८[१२९ं] । ।
यथाल्पाल्पं अदन्त्याद्यं वार्योकोवत्सषट्पदाः ।
तथाल्पाल्पो ग्रहीतव्यो राष्ट्राद्राज्ञाब्दिकः करः । । ७.१२९[१३०ं] । ।<ref name=":1" />
Tax policy of the government should not affect the functioning of businessman and also it should be in such a way that there would be an increase in government treasury.
If the tax is collected by injustice then the king immediately gets ruined along with his relatives (Yajnavalkya Smrti 1.3.340).<ref name=":0" />
अन्यायेन नृपो राष्ट्रात्स्वकोशं योऽभिवर्धयेत् ।
सोऽचिराद्विगतश्रीको नाशं एति सबान्धवः । । १.३४० । ।<ref>Yajnavalkya Smrti, Acharadhyaya, [https://sa.wikisource.org/wiki/%E0%A4%AF%E0%A4%BE%E0%A4%9C%E0%A5%8D%E0%A4%9E%E0%A4%B5%E0%A4%B2%E0%A5%8D%E0%A4%95%E0%A5%8D%E0%A4%AF%E0%A4%B8%E0%A5%8D%E0%A4%AE%E0%A5%83%E0%A4%A4%E0%A4%BF%E0%A4%83/%E0%A4%86%E0%A4%9A%E0%A4%BE%E0%A4%B0%E0%A4%BE%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83/%E0%A4%B0%E0%A4%BE%E0%A4%9C%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%AA%E0%A5%8D%E0%A4%B0%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D Raja Dharma Prakarana]</ref>
The collection of tax used for wife and children as well as for the enjoyment of oneself leads to hell and unhappiness (Shukraniti 4.2.6). It means that the amount of tax should be utilized by government for eradicating the problems of subjects and not for providing more and more facilities to its ministers, etc.<ref name=":0" />
* Tax not at desire
Tax payment should not be made at the desire of taxpayer, but it should be made compulsory. The king may compel the other people (besides those who are exempted) to pay something called 'Tax' during every year (Manusmrti 7.137).<ref name=":0" />
यत्किंचिदपि वर्षस्य दापयेत्करसंज्ञितम् ।
व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् । । ७.१३७[१३८ं] । ।<ref name=":1" />
The king should promptly realize the duties, etc. without any delay (Shukraniti 4.2.121).
* Regarding increment in tax
In certain situations or in case of emergency tax can be increased. But in normal situation increment in tax should not be made. When the army is maintained to destroy the enemy the king should receive special duties (Shukraniti 4.2.9/10). To apply the principle to current situation it can be said that the government can increase taxes to undertake public welfare projects.
When the treasury is below danger level then in that case king may request his subjects, living in small or large villages, which do not depend fully on rainwater, to give 1/3 or 1/4 of the yield and according to the ability from small villages (Arthashastra Adhyaya 92).<ref name=":0" />
जन-पदं महान्तं अल्प-प्रमाणं वाअदेव-मातृकं प्रभूत-धान्यं धान्यस्यांशं तृतीयं चतुर्थं वा याचेत । यथा-सारं मध्यं अवरं वा ।। ०५.२.०२ ।।<ref>Arthashastra, Adhikarana 5, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%AB/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8 Adhyaya 2]</ref>
== References ==
== References ==