The prinicples of taxation in ancient India: In Sanskrit from Manusmriti



Manusmṛti (Sanskrit: मनुस्मृति), is an ancient legal text, just one among the many dharmashastrAs. It is attributed to Manu, the primordial lawgiver. Dharma encompasses ideas such as duty, rights, character, vocation, religion, customs, and all behavior considered appropriate, correct, or morally upright. Manusmriti codifies many aspects of daily practice and conduct. Here is a couplet describing the principle of taxation from the section on tax in the Manusmriti.

 यथा अल्पाल्पम् अदन्त्याद्यं वार्योको वत्स षट्पदाः
तथा अल्पाल्पो ग्रहीतव्यो राष्ट्राद् राज्ञाब्दीकः करः

As little by little, the leech, the calf, and the bee extract their food, so little by little should the state extract the annual royal taxes

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