Taxation in Ancient India

Parthasarathi Shome
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Parthasarathi Shome: London School of Economics

Chapter 2 in Taxation History, Theory, Law and Administration, 2021, pp 15-27 from Springer

Abstract: Abstract Taxation has existed as long as human civilisation has been documented. It is important for the interested student of taxation to familiarise himself with the earliest thoughts and practices of governance, and taxation in particular. Taking India as a case study, this chapter covers evidence of taxation in ancient India, beginning with the earliest written texts. It is found that the Indian tradition of Brahmanic and Buddhist scholarship is full of references to governance, tax and expenditure policy of which selected instances are provided. It covers the writings of various experts and advisers, and edicts of rulers during those early kingdoms and empires in both north and south India. Examples from other parts of the world in the annals of history, from China to the early Greeks, are also cited. What emerges is a rich background to the ancient history and practices in global including, in particular, Indian taxation.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sptchp:978-3-030-68214-9_2

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DOI: 10.1007/978-3-030-68214-9_2

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