2024, Vol. 10, Issue 1, Part B

author(s)
Dr. Vinayak Bhat

abstract
This research paper delves into the taxation principles outlined in Manusmriti, an ancient Indian text, examining selected verses that shed light on taxation's ethical, administrative, and enforcement dimensions. Through an analysis of these verses, the paper explores the principles of fairness and minimal imposition on subjects in taxation policies. It discusses the role of the king in ensuring equitable tax burdens and preventing exploitation and corruption in tax collection. Additionally, the paper explores insights into wage regulation and social welfare as depicted in Manusmriti. Lastly, it reflects on the relevance of Manusmriti's taxation principles for contemporary governance and advocates for ethical taxation practices in modern society.