AbstractThis paper examines Chanakya’s ideas on governance and taxation from the Arthashastra and their relevance to modern fiscal systems. Chanakya viewed taxation not just as a tool for revenue, but as a moral duty rooted in justice, equity, and public welfare. His tax system included context-based levies, accountability, and relief during crises—principles that align with modern public finance ideas like fairness, efficiency, and transparency. The study also compares his ideas with current practices such as GST and income-based taxation. While acknowledging the limitations of applying ancient ideas directly to today’s democratic and complex economies, the paper concludes that Chanakya’s philosophy still offers valuable lessons for ethical and people-centered fiscal governance.
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Surender Singh Yadav
Laxmi Narayan
ACADEMICIA An International Multidisciplinary Research Journal
Govt. Dental College & Hospital
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Yadav et al. (Wed,) studied this question.
www.synapsesocial.com/papers/69a75abdc6e9836116a20f03 — DOI: https://doi.org/10.5958/2249-7137.2025.00051.9