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Line 8: − + − + − + − Tax was also known as shulka (duty?), that is the king's share received from the buyer and the seller. The sources of tax were market streets, boundary areas of market, etc. (Shukraniti 4.2.105 ?).+ − + + + + + + − Tax should be charged after determining the profits of the businessman (Shukraniti 4.2.108 ?). In any case tax should not be charged on capital (Shukraniti 4.2.107 ?).+ − + Line 162:
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Tax System in Ancient India (view source)
Revision as of 20:50, 18 December 2024
, Yesterday at 20:50Editing and adding references and transliterations
Detailed information about ancient Indian tax system is available in texts such as Kautiliya Arthashastra, Manusmrti, Sukraniti and to some extent in Dharmasutras.
Detailed information about ancient Indian tax system is available in texts such as Kautiliya Arthashastra, Manusmrti, Shukraniti and to some extent in Dharmasutras.
It encompasses topics like
It encompasses topics like
* Tax on agriculture
* Tax on agriculture
* Other taxes
* Other taxes
* Exemptions given and other related topics
* Exemptions given, etc.
This article attempts to explain the tax system as enumerated in the Dharmasutras, Kautiliya Arthashastra, Manusmriti and Shukraniti in relevance to the current times.
This article attempts to explain the tax system as enumerated in the Dharmasutras, Kautiliya Arthashastra, Manusmriti and Shukraniti in relevance to the current times.<ref name=":0" />
== Introduction ==
== परिचयः ॥ Introduction ==
In ancient Indian texts, the term 'Shulka' refers to the ruler's share received from the buyer and the seller ie. tax.
== The terms of Taxation ==
The sources of tax are mentioned as market streets, boundary areas of the market, etc.<ref name=":0" /> <blockquote>शुल्कादेशा हट्टमार्गाः करसीमाः प्रकीर्तिताः । वस्तुजातस्यैकवारं शुल्कं ग्राह्यं प्रयत्नतः ।।१०५।।<ref name=":5" />
śulkādeśā haṭṭamārgāḥ karasīmāḥ prakīrtitāḥ । vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।।</blockquote>
== करन्यासनीतिः ॥ Taxation Policy ==
Some of the prominent principles of taxation as gleaned from ancient Indian texts are as follows:
=== Tax on Profit and not on Capital ===
=== Tax on Profit and not on Capital ===
The Shukraniti states that tax should not be charged on capital. It deters the ruler from taxing sellers who get value less than or equal to the value of the product. It emphasizes that tax should be charged after determining the profits of the businessman.<ref name=":0" /> <blockquote>शुल्कं मूल्याविरोधकम् । न हीनसममूल्याद्धि शुल्कं विक्रेतृतो हरेत् ।।१०७।। लाभं दृष्ट्वा हरेच्छुल्कं क्रेतृतश्च सदा नृपः ।...।।१०८।।<ref name=":5" />
The king should realize from peasants (Shukraniti 4.2.116 ?), etc. after noticing the amount of profits and decide whether to take 1/3, 1/5, 1/7, 1/10 amount as tax. Before charging tax, expenses incurred on a product should be determined.
śulkaṁ mūlyāvirodhakam । na hīnasamamūlyāddhi śulkaṁ vikretr̥to haret ।।107।। lābhaṁ dr̥ṣṭvā harecchulkaṁ kretr̥taśca sadā nr̥paḥ ।...।।108।।</blockquote>The king should realize from peasants (Shukraniti 4.2.116 ?), etc. after noticing the amount of profits and decide whether to take 1/3, 1/5, 1/7, 1/10 amount as tax. Before charging tax, expenses incurred on a product should be determined.
The king should not realize duties from the seller, when he receives less than or just equal to the cost. The king should realize from the minerals after the expenses have been considered (i.e after payment of extraction, production, etc. expenses)(Shukraniti 4.2.115 ?).
The king should not realize duties from the seller, when he receives less than or just equal to the cost. The king should realize from the minerals after the expenses have been considered (i.e after payment of extraction, production, etc. expenses)(Shukraniti 4.2.115 ?).
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 <blockquote>स्वदेशपण्याच्च शुल्कांशं दशमं आदद्यात् । । ३.२९ । । परदेशपण्याच्च विंशतितमं । । ३.३० । ।<ref>Vishnu Smrti, [https://sa.wikisource.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%A3%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%A4%E0%A5%83%E0%A4%A4%E0%A5%80%E0%A4%AF%E0%A5%8B%E0%A4%BD%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 3]</ref> </blockquote>Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed <blockquote>सामुद्र-शुल्को वरं रूपम् । उद्धृत्य दश-पणं शतम् ॥ (1.10.13/14)<ref>[https://sa.wikisource.org/wiki/%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA%E0%A4%83/%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF/%E0%A4%AC%E0%A5%8B%E0%A4%A7%E0%A4%BE%E0%A4%AF%E0%A4%A8-%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF Baudhayana Dharmasutra]</ref> </blockquote>The king should take expensive, precious products as tax and he can charge 10% on remaining goods.
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 <blockquote>स्वदेशपण्याच्च शुल्कांशं दशमं आदद्यात् । । ३.२९ । । परदेशपण्याच्च विंशतितमं । । ३.३० । ।<ref>Vishnu Smrti, [https://sa.wikisource.org/wiki/%E0%A4%B5%E0%A4%BF%E0%A4%B7%E0%A5%8D%E0%A4%A3%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%A4%E0%A5%83%E0%A4%A4%E0%A5%80%E0%A4%AF%E0%A5%8B%E0%A4%BD%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 3]</ref> </blockquote>Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed <blockquote>सामुद्र-शुल्को वरं रूपम् । उद्धृत्य दश-पणं शतम् ॥ (1.10.13/14)<ref>[https://sa.wikisource.org/wiki/%E0%A4%95%E0%A4%B2%E0%A5%8D%E0%A4%AA%E0%A4%83/%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF/%E0%A4%AC%E0%A5%8B%E0%A4%A7%E0%A4%BE%E0%A4%AF%E0%A4%A8-%E0%A4%A7%E0%A4%B0%E0%A5%8D%E0%A4%AE%E0%A4%B8%E0%A5%82%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%BE%E0%A4%A3%E0%A4%BF Baudhayana Dharmasutra]</ref> </blockquote>The king should take expensive, precious products as tax and he can charge 10% on remaining goods.
Shukraniti 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" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref>Brahmasankara Misra (1968), [https://archive.org/details/20230223_20230223_0110/page/n305/mode/1up?view=theater Sukraniti of Sri Maharsi Sukracarya], Varanasi: The Chowkhamba Sanskrit Series Office.</ref> </blockquote>
Shukraniti 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" /><blockquote>तथा चापणिकेभ्यस्तु पण्यभूशुल्कमाहरेत् । मार्गसंस्काररक्षार्थं मार्गगेभ्यो हरेत फलम् ॥१२७॥<ref name=":5">Brahmasankara Misra (1968), [https://archive.org/details/20230223_20230223_0110/page/n305/mode/1up?view=theater Sukraniti of Sri Maharsi Sukracarya], Varanasi: The Chowkhamba Sanskrit Series Office.</ref> </blockquote>
=== Exemptions ===
=== Exemptions ===