Economics of Kautiliya Shukra and Brihaspati.pmd

(d). Rare things
(e). Grains and cattle
6. Foreign favourites and private manufactures in wines and
liquors were taxed on the principle of compensation with reference to
the state manufactures.
Conclusion
The analyais above can be summarized as follows-
1. Righteously earned wealth facilitates creation of a sound
set of instrumentalities for state administration. Such state
administration may not need any ruler to impose his stern
controls on subjects for peaceful living. In contrast the
righteously earned wealth would facilitate disciplined and
peaceful self administration of the state by the people
themselves. This is the core message of the theory of treasury
propounded by Kautilya, Shukra, and Brihaspati.
2. Tax was one of the source of government revenue other
sources being revenue from government land and industry.
3. Public welfare was the main objective of tax collection and
utilization.
4. The guiding principles of tax collection were like a bee
collecting honey, like milking a cow, like flower picking.
5. The behavior of tax officials was given high importance.
They should be honest for their duty and humble towards tax
payers.
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Notes
1 t:of nfekfngf]kfoM zf:qdy{zf:qldlt ..(The science explaining acquisition
and growth of the wealth is Arthashastra.) Kautiliya Arthashastra 15.1.2
2 gf]lR5BfbfTdgf] d"n+ k/]iff+ t[i0fof .
(The greediness will destroy the foundations of ruler and public both.)
Mahabharata, 12.87.18
3 dw'bf]x+ b'b|fi6«+ e|d/f Ojkfbkd\ .. (As a bee collects honey from flowers)
ibid, 12.88.4
4 jT;fk]IfL b'x]Rr}j :tgf+Zr g ljs'6\6o]t\ . (Milk the cow, do not bore the
udders.) ibid
5 qmoljqmodWjfg+ eQm+ r ;kl/Jood\ .
of]uIf]d+ r ;+k|]Io jl0fhf] bfko]Ts/fg\ .
(Sales, purchases, cost of imports, and the risks incurred by the merchant
should be fully considered.) Manusmriti, 7.127
6 /fi6« kL8fs/+ ef08fd'lR5GBfkmn+ r ot\ .
dxf]ksf/d[R5'Ns+ s'of{åLh+ t' ;'bn{ed\ . Kautiliya Arthashastra, 2.21
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