Kautilya outlines Mauryan revenue statecraft
Labels: Kautilya, Artha stra, Mauryan administrationKautilya’s Arthaśāstra (a statecraft manual) describes a centralized fiscal system where the state’s stability depends on reliable income. It identifies key finance officials—especially the samāhartā (chief revenue collector) and sannidhātā (treasurer)—and emphasizes accounting, audits, and diversified taxes. This text became an important reference point for later discussions of land revenue and administration in South Asia.