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Answer» The key rules for taxation in the tax system of Kautilya are as follows: - Timely Tax collection : According to Kautilya, agricultural tax should be collected only when the crop has ripened. The King should not impose taxes at inopportune time to collect wealth. .
- Appropriate and justified Taxation : The king should not realize taxes at his will. Kautilya was of the opinion that the King should not recover the tax arbitrarily, but rather it should be recovered affectionately and only once. He should not levy heavy taxes on infertile land.
- Taxation in accordance with capability : Taxes should be levied on all persons, according to their capability.
- Importance of Financial Discipline : Kautilya gave a lot of emphasis on financial discipline. Appointment of revenue workers should be done very thoughtfully, and it should be ensured that whatever is recovered, its entire amount should be deposited in the state treasury.
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