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@article{196618,
        author = {Sagar L and Shreshta R and Kurapati Abhirami and Harshavardhini A.P and Dr. Tejaswini S},
        title = {Role of Taxation in Ancient India},
        journal = {International Journal of Innovative Research in Technology},
        year = {2026},
        volume = {12},
        number = {11},
        pages = {3694-3701},
        issn = {2349-6002},
        url = {https://ijirt.org/article?manuscript=196618},
        abstract = {Taxation in ancient India was far more than a tool for revenue generation; it was a morally regulated institution rooted in the concept of Rajadharma, the ethical obligations of kingship. This study traces the evolution of fiscal systems across major Indian polities, from the Vedic period (c. 1500–500 BCE) through the Mauryan, Gupta, and Chola empires, drawing on classical texts such as Kautilya's Arthashastra, the Manu Smriti, and dynastic epigraphical records.
The study analyzes the diverse categories of taxation, including land revenue, trade and customs duties, professional levies, forest royalties, and emergency taxes (Pranaya) and examines the philosophical frameworks that justified them, including the Protection Theory (Bhaga Siddhanta), the Divinity Theory, and Kautilya's Welfare Theory. Land revenue consistently formed the dominant revenue stream, while trade-based taxation grew in importance, particularly under the Cholas. Agricultural tax rates, though subject to political pressures, were broadly anchored to the Dharmashastra ideal of one-sixth of produce, reflecting a genuine welfare orientation.
The findings reveal that ancient Indian taxation embodied principles of equity, moderation, and sustainability, anticipating modern concepts such as progressive taxation and the welfare state. Comparisons with contemporary structures, notably India's GST, highlight enduring continuities in fiscal thought. This study affirms that ancient Indian taxation constitutes a sophisticated intellectual legacy with direct relevance to modern governance and fiscal policy.},
        keywords = {Ancient India, Taxation, Rajadharma, Arthashastra, Land Revenue, Kautilya, Mauryan Empire, Gupta Empire, Chola Kingdom, Fiscal Policy, Dharmashastra, Welfare State, Trade Tax, Bhaga Siddhanta, Revenue Administration},
        month = {April},
        }