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→करन्यासनीतिः ॥ Taxation Policy: Editing and adding references and transliterations
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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" /><blockquote>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></blockquote>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" />+
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The Manusmrti also conveys the same idea as follows.<ref name=":0" /><blockquote>
The Manusmrti also conveys the same idea as follows.<ref name=":0" /><blockquote>
−यथा फलेन युज्येत राजा कर्ता च कर्मणाम् । तथावेक्ष्य नृपो राष्ट्रे कल्पयेत्सततं करान् । । ७.१२८ । ।यथाल्पाल्पं अदन्त्याद्यं वार्योकोवत्सषट्पदाः । तथाल्पाल्पो ग्रहीतव्यो राष्ट्राद्राज्ञाब्दिकः करः । । ७.१२९ । ।<ref name=":1" />
+यथा फलेन युज्येत राजा कर्ता च कर्मणाम् । तथावेक्ष्य नृपो राष्ट्रे कल्पयेत्सततं करान् । । ७.१२८ । । यथाल्पाल्पं अदन्त्याद्यं वार्योकोवत्सषट्पदाः । तथाल्पाल्पो ग्रहीतव्यो राष्ट्राद्राज्ञाब्दिकः करः । । ७.१२९ । ।<ref name=":1" />
yathā phalena yujyeta rājā kartā ca karmaṇām । tathāvekṣya nr̥po rāṣṭre kalpayetsatataṁ karān । । 7.128 । ।yathālpālpaṁ adantyādyaṁ vāryokovatsaṣaṭpadāḥ । tathālpālpo grahītavyo rāṣṭrādrājñābdikaḥ karaḥ । । 7.129 । ।</blockquote>
yathā phalena yujyeta rājā kartā ca karmaṇām । tathāvekṣya nr̥po rāṣṭre kalpayetsatataṁ karān । । 7.128 । ।yathālpālpaṁ adantyādyaṁ vāryokovatsaṣaṭpadāḥ । tathālpālpo grahītavyo rāṣṭrādrājñābdikaḥ karaḥ । । 7.129 । ।</blockquote>
−Meaning: Tax should be taken in such a way that the ruler (government) and the businessman both may receive their award. As a leech, a calf and a black bee eat their food gently so little by little the ruler should draw from his kingdom the annual taxes.<ref name=":0" />
+Meaning: Tax should be taken in such a way that the ruler (government) and the businessman both may receive their award. As a leech, a calf and a black bee eat their food gently so little by little the ruler should draw from his kingdom the annual taxes.
That is, the 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.
That is, the 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.
−To curtail the ruler from collecting tax by injustice, the Yajnavalkya Smrti warns that if the tax is collected by injustice then the ruler immediately gets ruined along with his relatives.<ref name=":0" /><blockquote>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>
+anyāyena nr̥po rāṣṭrātsvakośaṁ yo'bhivardhayet । so'cirādvigataśrīko nāśaṁ eti sabāndhavaḥ । । 1.340 । ।</blockquote>To emphasize that the tax collection should be used for the welfare of the subjects, the Shukraniti states that the collection of tax used for wife and children as well as for the enjoyment of oneself leads to hell and unhappiness.<ref name=":0" /> <blockquote>स्त्रीपुत्रार्थं कृतो यश्च स्वोपभोगाय केवलम् । नरकायैव स ज्ञेयो न परत्र सुखप्रदः ।।४।।<ref name=":5" />
+strīputrārthaṁ kr̥to yaśca svopabhogāya kevalam । narakāyaiva sa jñeyo na paratra sukhapradaḥ ।।4।।</blockquote>It contemporary times it could be uderstood as the need for governments to untilize the amount of tax for eradicating the problems of subjects and avoid its utilizattion for providing more and more facilities to its authorities, etc.<ref name=":0" />
=== Tax Compulsory ===
=== Tax Compulsory ===