Asawari Pachhapurkar

Reinterpreting Ancient Indian Taxation Philosophy for the Modern Indian Economy: An Insights through the Lense of Kautilya’s Arthashastra

Varad Rajan Bhanage & Asawari Pachhapurkar · Journal of Economics, Management and Trade · 2026

This study undertakes a comparative examination of ancient Indian taxation philosophy, as articulated in classical texts such as the Arthashastra and Manusmriti, and the contemporary Indian tax system shaped by constitutional mandates and reforms such as the Goods and Services Ta...