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→Increment in tax: Editing and adding references and transliterations
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In certain situations or in case of emergency tax can be increased. But in normal situation increment in tax should not be made. When the army is maintained to destroy the enemy the king should receive special duties (Shukraniti 4.2.9/10). To apply the principle to current situation it can be said that the government can increase taxes to undertake public welfare projects.+When the treasury is below danger level then in that case king may request his subjects, living in small or large villages, which do not depend fully on rainwater, to give 1/3 or 1/4 of the yield and according to the ability from small villages (Arthashastra Adhyaya 92).<ref name=":0" /><blockquote>जन-पदं महान्तं अल्प-प्रमाणं वाअदेव-मातृकं प्रभूत-धान्यं धान्यस्यांशं तृतीयं चतुर्थं वा याचेत । यथा-सारं मध्यं अवरं वा ।। ०५.२.०२ ।।<ref name=":2">Arthashastra, Adhikarana 5, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%AB/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8 Adhyaya 2]</ref></blockquote>+
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bhūvibhāgaṁ bhr̥tiṁ śulkaṁ vr̥ddhimutkocakaṁ karam । sadya eva haretsarvaṁ na tu kālavilambanaiḥ ।। 121 ।।</blockquote>
bhūvibhāgaṁ bhr̥tiṁ śulkaṁ vr̥ddhimutkocakaṁ karam । sadya eva haretsarvaṁ na tu kālavilambanaiḥ ।। 121 ।।</blockquote>
−=== Increment in tax ===
+=== करवर्धनम् ॥ Increment in Tax ===
−It is suggested that in certain situations or in case of emergency tax can be increased. But in normal situation increment in tax should not be made. According to the Shukraniti, when the army is maintained to destroy the enemy, the ruler should receive special duties.<ref name=":0" /> <blockquote>दण्डभूभागशुल्कानामाधिक्यात् कोशवर्धनम् । अनापदि न कुर्वीत तीर्थदेवकरग्रहात् ।। ९ ।।
−यदा शत्रुविनाशार्थं बलसंरक्षणोद्यतः । विशिष्टदण्डशुल्कादि धनं लोकात्तदा हरेत् ।। १० ।।<ref name=":5" />
+daṇḍabhūbhāgaśulkānāmādhikyāt kośavardhanam । anāpadi na kurvīta tīrthadevakaragrahāt ।। 9 ।।
+yadā śatruvināśārthaṁ balasaṁrakṣaṇodyataḥ । viśiṣṭadaṇḍaśulkādi dhanaṁ lokāttadā haret ।। 10 ।।</blockquote>To apply the principle to current times it can be said that the government can increase taxes to undertake public welfare projects.
+The Arthashastra also indicates that when the treasury is below danger level then in that case the ruler may request his subjects, living in small or large villages, which do not depend fully on rainwater, to give 1/3 or 1/4 of the yield and according to the ability from small villages.<ref name=":0" /> <blockquote>
+जनपदं महान्तं अल्प-प्रमाणं वाअदेव-मातृकं प्रभूत-धान्यं धान्यस्यांशं तृतीयं चतुर्थं वा याचेत । यथा-सारं मध्यं अवरं वा ।। ०५.२.०२ ।।<ref name=":2">Arthashastra, Adhikarana 5, [https://sa.wikisource.org/wiki/%E0%A4%85%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0%E0%A4%AE%E0%A5%8D/%E0%A4%85%E0%A4%A7%E0%A4%BF%E0%A4%95%E0%A4%B0%E0%A4%A3%E0%A4%AE%E0%A5%8D_%E0%A5%AB/%E0%A4%85%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83_%E0%A5%A8 Adhyaya 2]</ref>
+jana-padaṁ mahāntaṁ alpa-pramāṇaṁ vāadeva-mātr̥kaṁ prabhūta-dhānyaṁ dhānyasyāṁśaṁ tr̥tīyaṁ caturthaṁ vā yāceta । yathā-sāraṁ madhyaṁ avaraṁ vā ।। 05.2.02 ।।</blockquote>
=== Taxes on various products ===
=== Taxes on various products ===