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Abstract: The state needs revenue to run the administration smoothly. There are various sources of revenue to state. Tax is one of them. Kautilya was in the view that state should compulsorily impose the tax to generate revenue but it should be rightful and legitimate. This policy of the state is still relevant, even today. The present study deals with movement of the state tax policy from Mesopotamian civilisation to Egypt civilisation to Indus to Kautilya (350-275 BCE). The present paper finds that it is the Kautilya period in which a systematic tax system, that is relevant even today, was started to run the administration smoothly.
"State Tax Policy from Oldest Civilisation to Kautilya", International Journal of Science & Engineering Development Research (www.ijrti.org), ISSN:2455-2631, Vol.8, Issue 2, page no.443 - 445, February-2023, Available :http://www.ijrti.org/papers/IJRTI2302073.pdf
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016
An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator