Changes

== The terms of Taxation ==

== The terms of Taxation ==

* Tax on Profit and not on Capital

=== Tax on Profit and not on Capital ===

 

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 ?).

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 ?).

In case of newly cultivated land, digging of canals, wells, etc. tax should not be demanded from people until they receive twice the expenditure (Shukraniti 4.2.120 ?)

In case of newly cultivated land, digging of canals, wells, etc. tax should not be demanded from people until they receive twice the expenditure (Shukraniti 4.2.120 ?)

The traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref>

The traders should be made to pay the duties after due investigation of the details of buying and selling, the journey involved (transportation cost) and the measure of safety (preservation cost).<ref name=":0">Rohan Kulkarni (2010), [http://www.jstor.org/stable/42931268 Tax System According to ’KAUṬILĪYA ARTHAŚA͞STRA, MANUSMṚTI AND ŚUKRANĪTI, and its relevance], Bulletin of the Deccan College Research Institute, Vol.70/71, P.439–443.</ref><blockquote>क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%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%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref></blockquote>The tax charged by the king should not be more than once. Tax should not be collected by fraud.  

 

क्रयविक्रयं अध्वानं भक्तं च सपरिव्ययम् । योगक्षेमं च संप्रेक्ष्य वणिजो दापयेत्करान् । । ७.१२७ । ।<ref name=":1">Manusmrti, [https://sa.wikisource.org/wiki/%E0%A4%AE%E0%A4%A8%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%B8%E0%A4%AA%E0%A5%8D%E0%A4%A4%E0%A4%AE%E0%A5%8B%E0%A4%A7%E0%A5%8D%E0%A4%AF%E0%A4%BE%E0%A4%AF%E0%A4%83 Adhyaya 7]</ref>

 

The tax charged by the king should not be more than once. Tax should not be collected by fraud.  

(Shukraniti - 4.2.106 ?, Kautilîya Arthashastra - adhyaya 92 ?).  

(Shukraniti - 4.2.106 ?, Kautilîya Arthashastra - adhyaya 92 ?).  

Applying the principle to current situation, it can be said that, tax imposed once on a commodity or the income of a person should not be imposed again on the same.

Applying the principle to current situation, it can be said that, tax imposed once on a commodity or the income of a person should not be imposed again on the same.

* Welfare of the tax payer

=== Welfare of the tax payer ===

 

Due importance to the welfare of taxpayer should be given. The amount of tax should not be such that it will destroy the taxpayer completely. Tax should be realized in a fashion of a gardener and not as a coal merchant.(Shukraniti - 4.3.110 ?). As a gardener collects the flowers and fruits after having duly nourished the trees with care (Shukraniti 2.173), similar treatment should be given to the taxpayer.  In this context 'Manusmrti' conveys that, as a leech, a calf and a black bee eat their principle to current situation it can be said food gently so little by little the king should draw from his kingdom the annual taxes (Manusmrti 7.128). Tax should be taken in such a way that the king (government) and the businessman both may receive their award (Manusmrti 7.129).<ref name=":0" /><blockquote>यथा फलेन युज्येत राजा कर्ता च कर्मणाम् । तथावेक्ष्य नृपो राष्ट्रे कल्पयेत्सततं करान् । । ७.१२८[१२९ं] । ।

Due importance to the welfare of taxpayer should be given. The amount of tax should not be such that it will destroy the taxpayer completely. Tax should be realized in a fashion of a gardener and not as a coal merchant.(Shukraniti - 4.3.110 ?). As a gardener collects the flowers and fruits after having duly nourished the trees with care (Shukraniti 2.173), similar treatment should be given to the taxpayer.  In this context 'Manusmrti' conveys that, as a leech, a calf and a black bee eat their principle to current situation it can be said food gently so little by little the king should draw from his kingdom the annual taxes (Manusmrti 7.128). Tax should be taken in such a way that the king (government) and the businessman both may receive their award (Manusmrti 7.129).<ref name=":0" />

 

यथा फलेन युज्येत राजा कर्ता च कर्मणाम् ।

 

तथावेक्ष्य नृपो राष्ट्रे कल्पयेत्सततं करान् । । ७.१२८[१२९ं] । ।

 

 

 

 

अन्यायेन नृपो राष्ट्रात्स्वकोशं योऽभिवर्धयेत् ।

यथाल्पाल्पं अदन्त्याद्यं वार्योकोवत्सषट्पदाः । तथाल्पाल्पो ग्रहीतव्यो राष्ट्राद्राज्ञाब्दिकः करः । । ७.१२९[१३०ं] । ।<ref name=":1" /></blockquote>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.

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>

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" />

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" />

=== Tax Compulsory ===

 

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).

* Tax not at desire

 

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" />

 

यत्किंचिदपि वर्षस्य दापयेत्करसंज्ञितम् ।

 

व्यवहारेण जीवन्तं राजा राष्ट्रे पृथग्जनम् । । ७.१३७[१३८ं] । ।<ref name=":1" />

 

The king should promptly realize the duties, etc. without any delay (Shukraniti 4.2.121).

 

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.

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" />

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>

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>

=== Taxes on various products ===

* Taxes on various products

* King should take 20th or 16th part (excluding cost price) from the seller or 32nd part of the value of product. From the buyer also 32nd part can be taken as a tax (Shukraniti 4.2.106 ?).

King should take 20th or 16th part (excluding cost price) from the seller or 32nd part of the value of product. From the buyer also 32nd part can be taken as a tax (Shukraniti 4.2.106 ?).  

<blockquote>आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च । । ७.१३१[१३२ं] । ।

In case of minerals king should realize at following rates 1/2 part of gold, 1/4 part of copper, 1/3 of silver, 1/2 of gems, 1/6 of zinc & iron (Shukraniti 4.2.115 ?)

पत्रशाकतृणानां च चर्मणां वैदलस्य च । मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च । । ७.१३२[१३३ं] । ।<ref name=":1" /></blockquote>From the above information it can be concluded that high tax was charged on precious metals like gold, silver, etc. and low tax was charged on less expensive, but widely usable metals, products. Detailed information regarding the rates of tax that is to be charged on various products is given in Kautiliya Arthasãstra. (Kautiliya Arthashastra, Adhyaya 92)<ref name=":0" />

1/6th part is to be taken of trees, meat, honey, clarified butter, perfumes, medicinal herbs, poisons, flowers, roots, vegetables, grass, earthen vessels and of all things made up of stone (Manusmrti 7.131-132).<ref name=":0" />

* They (the king's employees) may demand of cultivators one-fourth of their grain, and one-sixth of forest produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, flesh, and dried flesh.

* They may also take one-half of all ivory and skins of animals, and punish with the first amercement those who trade in any article without obtaining a license from the king. So much for demands on cultivators.  

आददीताथ षड्भागं द्रुमांसमधुसर्पिषाम् । गन्धौषधिरसानां च पुष्पमूलफलस्य च । । ७.१३१[१३२ं] । ।

<blockquote>चतुर्थं अंशं धान्यानां षष्ठं वन्यानां तूल-लाक्षा-क्षौम-वल्क-कार्पास-रौम-कौशेय-कौषध-गन्ध-पुष्प-फल-शाक-पण्यानां काष्ठ-वेणु-मांस-वल्लूराणां च गृह्णीयुः ।  

पत्रशाकतृणानां च चर्मणां वैदलस्य च । मृन्मयानां च भाण्डानां सर्वस्याश्ममयस्य च । । ७.१३२[१३३ं] । ।<ref name=":1" />

दन्त-अजिनस्यार्धं ।। ०५.२.१४ ।। तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।। इति कर्षकेषु प्रणयः ।। ०५.२.१६ ।।</blockquote>

From the above information it can be concluded that high tax was charged on precious metals like gold, silver, etc. and low tax was charged on less expensive, but widely usable metals, products. Detailed information regarding the rates of tax that is to be charged on various products is given in Kautiliya Arthasãstra. (Kautiliya Arthashastra, Adhyaya 92)<ref name=":0" />

* Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.  

They (the king's employees) may demand of cultivators one-fourth of their grain, and one-sixth of forest produce (vanya) and of such commodities as cotton, wax, fabrics, barks of trees, hemp, wool, silk, medicines, sandal, flowers, fruits, vegetables, firewood, bamboos, flesh, and dried flesh.  

<blockquote>सुवर्ण-रजत-वज्र-मणि-मुक्ता-प्रवाल-अश्व-हस्ति-पण्याः पञ्चाशत्-कराः ।। ०५.२.१७ ।।</blockquote>

They may also take one-half of all ivory and skins of animals, and punish with the first amercement those who trade in any article without obtaining a license from the king. So much for demands on cultivators.

* Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas.

चतुर्थं अंशं धान्यानां षष्ठं वन्यानां तूल-लाक्षा-क्षौम-वल्क-कार्पास-रौम-कौशेय-कौषध-गन्ध-पुष्प-फल-शाक-पण्यानां काष्ठ-वेणु-मांस-वल्लूराणां च गृह्णीयुः । दन्त-अजिनस्यार्धं ।। ०५.२.१४ ।।

<blockquote>सूत्र-वस्त्र-ताम्र-वृत्त-कंस-गन्ध-भैषज्य-शीधु-पण्याश्चत्वारिंशत्-कराः ।। ०५.२.१८ ।।</blockquote>

तदनिसृष्टं विक्रीणानस्य पूर्वः साहस-दण्डः ।। ०५.२.१५ ।।

* Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas.  

इति कर्षकेषु प्रणयः ।। ०५.२.१६ ।।

<blockquote>धान्य-रस-लोह-पण्याः शकट-व्यवहारिणश्च त्रिंशत्-कराः ।। ०५.२.१९ ।।</blockquote>

Merchants dealing in gold, silver, diamonds, precious stones, pearls, coral, horses, and elephants shall pay 50 karas.  

* Those that carry on their trade in glass (kâcha); and also artisans of fine workmanship shall pay 20 karas.  

सुवर्ण-रजत-वज्र-मणि-मुक्ता-प्रवाल-अश्व-हस्ति-पण्याः पञ्चाशत्-कराः ।। ०५.२.१७ ।।

<blockquote>काच-व्यवहारिणो महा-कारवश्च विंशति-कराः ।। ०५.२.२० ।।</blockquote>

Those that trade in cotton threads, clothes, copper, brass, bronze, sandal, medicines, and liquor shall pay 40 karas.

* Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas.  

सूत्र-वस्त्र-ताम्र-वृत्त-कंस-गन्ध-भैषज्य-शीधु-पण्याश्चत्वारिंशत्-कराः ।। ०५.२.१८ ।।

<blockquote>क्षुद्र-कारवो बन्धकी-पोषकाश्च दश-कराः ।। ०५.२.२१ ।।</blockquote>

Those that trade in grains, liquids, metals (loha), and deal with carts shall pay 30 karas.  

* Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas.  

धान्य-रस-लोह-पण्याः शकट-व्यवहारिणश्च त्रिंशत्-कराः ।। ०५.२.१९ ।।

<blockquote>काष्ठ-वेणु-पाषाण-मृद्-भाण्ड-पक्व-अन्न-हरित-पण्याः पञ्च-कराः ।। ०५.२.२२ ।।</blockquote>

Those that carry on their trade in glass (kâcha); and also artisans of fine workmanship shall pay 20 karas.  

* Dramatists and prostitutes shall pay half of their wages.  

काच-व्यवहारिणो महा-कारवश्च विंशति-कराः ।। ०५.२.२० ।।

<blockquote>कुशीलवा रूप-आजीवाश्च वेतन-अर्धं दद्युः ।। ०५.२.२३ ।।</blockquote>

Articles of inferior workmanship, as well as those who keep prostitutes, shall pay 10 karas.  

* Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals. Those that rear inferior animals shall give one-sixth. Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock).<ref name=":3">R Shamasastry, [https://ia800402.us.archive.org/34/items/Arthasastra_English_Translation/Arthashastra_of_Chanakya_-_English.pdf Kautilya's Arthashastra]</ref>

क्षुद्र-कारवो बन्धकी-पोषकाश्च दश-कराः ।। ०५.२.२१ ।।

<blockquote>कुक्कुट-सूकरं अर्धं दद्यात् । क्षुद्र-पशवः षड्-भागम् । गो-महिष-अश्वतर-खर-उष्ट्राश्च दश-भागं ।। ०५.२.२७ ।।<ref name=":2" /></blockquote>If excess tax is received, then the provision is that some part should be returned to the tax payer. (Shukraniti 4.2.114 ?)

Those that trade in firewood, bamboos, stones, earthen-pots, cooked rice, and vegetables shall pay 5 karas.  

Those who give much tax by themselves, should be suitably honoured, so that they may be motivated. (Kautilya Arthashastra Adhyaya 92)<ref name=":0" />

काष्ठ-वेणु-पाषाण-मृद्-भाण्ड-पक्व-अन्न-हरित-पण्याः पञ्च-कराः ।। ०५.२.२२ ।।

Those who, of their own accord or with the intention of doing good, offer their wealth to the king shall be honoured with a rank in the court, an umbrella, or a turban or some ornaments in return for their gold.<ref name=":3" /><blockquote>सारतो वा हिरण्यं आढ्यान्याचेत । यथा-उपकारं वा । स्व-वशा वा यदुपहरेयुः ।। ०५.२.३५ ।।

Dramatists and prostitutes shall pay half of their wages.  

स्थानच्-छत्र-वेष्टन-विभूषाश्चएषां हिरण्येन प्रयच्छेत् ।। ०५.२.३६ ।।<ref name=":2" /></blockquote>

कुशीलवा रूप-आजीवाश्च वेतन-अर्धं दद्युः ।। ०५.२.२३ ।।

* The artisans and workers who subsist by bodily labour should work one day per month for the king. (Manusmrti 7.138)<ref name=":0" />

Persons rearing cocks and pigs shall surrender to the Government half of their stock of animals.  

<blockquote>कारुकाञ् शिल्पिनश्चैव शूद्रांस्चात्मोपजीविनः । एकैकं कारयेत्कर्म मासि मासि महीपतिः । । ७.१३८[१३९ं] । ।<ref name=":1" /></blockquote>In case of increase in population of animals (such as goats, sheeps, cows, etc.), l/8th part of the increased portion can be taken as a tax. (Shukraniti 4.2.118 ?)

Those that rear inferior animals shall give one-sixth.  

In this way there will be a equitable distribution of animal stock. Those who are in need of these type of animals can be provided with the animals taken in the form of tax. l/32nd portion can be taken as tax from the usurers. (Shukraniti 4.2.126 ?)

Those that keep cows, buffaloes, mules, asses, and camels shall give one-tenth (of their live-stock).<ref name=":3">R Shamasastry, [https://ia800402.us.archive.org/34/items/Arthasastra_English_Translation/Arthashastra_of_Chanakya_-_English.pdf Kautilya's Arthashastra]</ref>

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Shukraniti conveys that the king should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax (Shukraniti 4.2.108).  

कुक्कुट-सूकरं अर्धं दद्यात् । क्षुद्र-पशवः षड्-भागम् । गो-महिष-अश्वतर-खर-उष्ट्राश्च दश-भागं ।। ०५.२.२७ ।।<ref name=":2" />

In short, it can be said that, according to  the nature of land the amount of tax was decided.

If excess tax is received, then the provision is that some part should be returned to the tax payer. (Shukraniti 4.2.114 ?)

Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthashastra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43).  

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  

 

 

 

 

 

 

In case of increase in population of animals (such as goats, sheeps, cows, etc.), l/8th part of the increased portion can be taken as a tax. (Shukraniti 4.2.118 ?)

 

In this way there will be a equitable distribution of animal stock. Those who are in need of these type of animals can be provided with the animals taken in the form of tax. l/32nd portion can be taken as tax from the usurers. (Shukraniti 4.2.126 ?)

Agricultural field was not exempted from tax. Usually in many texts it is mentioned that l/6th part of grains (agricultural product) should be taken as tax. Regarding this, Šukranīti conveys that the king should ascertain the quantity of tax from the land. The land should be divided as high capacity and low capacity yield land and accordingly should charge the tax (Shukraniti 4.2.108). In short, it can be said that, according to  the nature of land the amount of tax was decided.

Baudhayanadharma sutra mentions about 'sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed

Other taxes such as octroi, etc. were also collected. Regarding this, Kautiliya Arthasãstra informs about the octroi to be collected from different products (Kautiliya Arthashastra Adhyaya 43). 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 (svadesapanyãcca šulkāmšam dašamādadyāt' paradesapanyãcca vimšatitamam ļ - Visņusmrti  3.29/30). Baudhãyanadharma sūtra mentions about ' sāmudra sulka' (custom duty). In case of products imported from foreign land then sāmudra sulka should be imposed ( - sāmudra šulkah ļ varam rüpamudhrtya dasapaņam šatam ' - Baudhäyanadharmasütra  1.10.13/14). The king should take expensive, precious products as tax and he can charge 10% on remaining goods. Sukraniti 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" />

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" />

* Exemptions

* Exemptions

== References ==

== References ==