Ayashulka - Six Types Of Tax In Arthashastra

Ayashulka is the state-levied taxes and duties. Aya means ‘state revenue’. The total system of state revenue accounting of income and expenditure is considered in Arthashastra of Kautilya written during 200 BCE. The executive entitled to collect the state taxes is called shulkadhyaksha (a state executive officer). It is a post of power and accountability. Six types of shulka are listed by

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