Economics of Kautiliya Shukra and Brihaspati.pmd

h. Monopoly tax
i. Royalty
j. Taxes paid in kind by villages- panda kara
k. Army maintenance tax
l. Surcharge
Revenue collector in village level used to deposit income
regularly to central officer known as Samahrtri.
A comparison of revenue sources and rate of taxes is presented
in the table 6.1.
Items of Expenditure
The items of expenditure are also mentioned clearly. These are
expenditures on worship of gods and for charity and for gifts, royal
kitchen, the employment of envoys, the magazines the armory, the
warehouse, the store for forest produce, factories, laborers, maintenance
of infantry, horses, chariots and elephants, herds of cattle, enclosures
for beasts, deer, birds and wild animals, and stores of fuels and grasses.
Government expenditure was divided in following main topics-
1. Consumption expenditure
2. Assets expenditure
3. Deposit expenditure
4. Exchange expenditure
Kautilya suggests to divide the income account in three parts-
1. Current
2. Last balance
3. Anyajatah- received from external source
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Table 6.1. Revenue Sources in Shukra-niti and Kautiliya Arthashastra
Revenue source Shukra-niti Kautiliya Arthashastra
Land revenue 17-50 percent of 17-33 percent of
net produce net produce
Trade 2 percent 20 percent
Mines 50 percent Determined by the
of profit Superintendent
Salt 50 percent 5 percent from native
of profit and 17 percent from
foreign trader
Animal herds 13 percent 10 percent
Metals 16-33 percent 2-3 percent
of profit
Bankers 3 percent 3 percent
of profit of profit
Sandal and velvet … 10-15 percent
Animal produce 6 percent 16-23 percent
Beverige … 3 percent
Retailer of grains,
ghee, and other
consumption goods … 20 percent
Skill workers 2 days labour 5 percent
per month
Contractors … 10 percent
Recreation tax … 10 percent
Gate toll … 20 percent of custom duty
Gambling … 5 percent on winning
Shepherd,flesh, hide 13 percent 16 percent
Fruits, bamboo, grass … 20-25 percent
Earthen pots, stones … 5 percent
food, green grocer
Source: (a) Shukranitisar, 2007, 4.2.116-129
(b) Rajendran, 2006: 259-60
What is received day by day is termed as current.Whatever
has been brought forward from year before last, whatever is in the
hands of others, and whatever has changed hands is termed last balance.
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