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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" />
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" />
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=== Tax Compulsory ===
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=== करदानम् आबद्धम् ॥ Tax Compulsory ===
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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" /><blockquote>यत्किंचिदपि वर्षस्य दापयेत्करसंज्ञितम् । व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् । । ७.१३७[१३८ं] । ।<ref name=":1" /></blockquote>The king should promptly realize the duties, etc. without any delay (Shukraniti 4.2.121).
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The ancient Indian treatises suggest that tax payment should be mandatory and not according to the desire of taxpayer. The Manusmrti states that the ruler may compel the other people (ie. besides those who are exempted) to pay tax during every year.<ref name=":0" /><blockquote>यत्किंचिदपि वर्षस्य दापयेत्करसंज्ञितम् । व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् । । ७.१३७ । ।<ref name=":1" />
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yatkiṁcidapi varṣasya dāpayetkarasaṁjñitam । vyavahāreṇa jīvantaṁ rājā rāṣṭre pr̥thagjanam । । 7.137 । ।</blockquote>The Shukraniti also states that the ruler should promptly collect duties, etc. without any delay.<ref name=":0" /><blockquote>भूविभागं भृतिं शुल्कं वृद्धिमुत्कोचकं करम् । सद्य एव हरेत्सर्वं न तु कालविलम्बनैः ।। १२१ ।।<ref name=":5" />
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bhūvibhāgaṁ bhr̥tiṁ śulkaṁ vr̥ddhimutkocakaṁ karam । sadya eva haretsarvaṁ na tu kālavilambanaiḥ ।। 121 ।।</blockquote>
=== Increment in tax ===
=== Increment in tax ===