4,672
edits
Changes
Jump to navigation
Jump to search
Line 153:
Line 153: − + + + + + + + + + + +
→The terms of Taxation: Adding content - to be edited
In case of increase in population of animals (such as goats, sheeps, cows, etc.), l/8th part of the increased portion can be taken as a tax. (Shukraniti 4.2.118 ?)
In case of increase in population of animals (such as goats, sheeps, cows, etc.), l/8th part of the increased portion can be taken as a tax. (Shukraniti 4.2.118 ?)
In this way there will be a equitable distribution of animal stock. Those who are in need of these type of animals can be provided with the animals taken in the form of tax. l/32nd portion can be taken as tax from the usurers. (Shukraniti 4.2.126)<ref name=":0" />
In this way there will be a equitable distribution of animal stock. Those who are in need of these type of animals can be provided with the animals taken in the form of tax. l/32nd portion can be taken as tax from the usurers. (Shukraniti 4.2.126 ?)
* Tax on Agriculture
Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Šukranīti conveys that the king should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax (Shukraniti 4.2.108). In short, it can be said that, according to the nature of land the amount of tax was decided.
* Other Taxes
Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthasãstra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43). In case of imported products l/5th part should be taken as octroi and in case of domestic products 1/10 part should be taken (svadesapanyãcca šulkāmšam dašamādadyāt' paradesapanyãcca vimšatitamam ļ - Visņusmrti 3.29/30). Baudhãyanadharma sūtra mentions about ' sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed ( - sāmudra šulkah ļ varam rüpamudhrtya dasapaņam šatam ' - Baudhäyanadharmasütra 1.10.13/14). The king should take expensive, precious products as tax and he can charge 10% on remaining goods. Sukraniti mentions about land tax that should be taken from shopkeepers. For the maintenance and repair of the streets tax should be charged from those who use the streets (- Šukranīti - 4.3.12).<ref name=":0" />
* Exemptions
== References ==
== References ==