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→Welfare of the tax payer
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krayavikrayaṁ adhvānaṁ bhaktaṁ ca saparivyayam । yogakṣemaṁ ca saṁprekṣya vaṇijo dāpayetkarān । । 7.127 । ।</blockquote>The Shukraniti also states that tax charged by the ruler should not be more than once. And that it should be collected with effort.<ref name=":0" /><ref name=":6" /> <blockquote>वस्तुजातस्यैकवारं शुल्कं ग्राह्यं प्रयत्नतः ।।१०५।।<ref name=":5" /> vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।। </blockquote>Applied to contemporary times, it simply suggests that tax imposed once on a commodity or the income of a person should not be imposed again on the same.<ref name=":0" />
krayavikrayaṁ adhvānaṁ bhaktaṁ ca saparivyayam । yogakṣemaṁ ca saṁprekṣya vaṇijo dāpayetkarān । । 7.127 । ।</blockquote>The Shukraniti also states that tax charged by the ruler should not be more than once. And that it should be collected with effort.<ref name=":0" /><ref name=":6" /> <blockquote>वस्तुजातस्यैकवारं शुल्कं ग्राह्यं प्रयत्नतः ।।१०५।।<ref name=":5" /> vastujātasyaikavāraṁ śulkaṁ grāhyaṁ prayatnataḥ ।।105।। </blockquote>Applied to contemporary times, it simply suggests that tax imposed once on a commodity or the income of a person should not be imposed again on the same.<ref name=":0" />
−=== Welfare of the tax payer ===
+=== करदातृणां हितम् ॥ Welfare of the Tax Payer ===
Ancient Indian texts reflect due importance given to the welfare of the taxpayer. They emphasize that the amount of tax should not be such that it destroys the taxpayer completely. In this regard, the Shukraniti gives the following example.<ref name=":0" /><blockquote>
Ancient Indian texts reflect due importance given to the welfare of the taxpayer. They emphasize that the amount of tax should not be such that it destroys the taxpayer completely. In this regard, the Shukraniti gives the following example.<ref name=":0" /><blockquote>
मालाकार इव ग्राह्यो भागो नाङ्गारकारवत् ।<ref name=":5" /> mālākāra iva grāhyo bhāgo nāṅgārakāravat ।</blockquote>
मालाकार इव ग्राह्यो भागो नाङ्गारकारवत् ।<ref name=":5" /> mālākāra iva grāhyo bhāgo nāṅgārakāravat ।</blockquote>