State and Government in Ancient India c23.s2.t8: Taxation

c23.s2.t8.1

It is unfortunate that Gupta records should supply very little information about the taxation. We may, however, well presume that the taxes current under other contemporary dynasties like the Vākāṭakas and the Kadambas were also imposed by the Guptas. Land tax was the main source of government revenue. It was known as Bhāgakara in some localities and Udraṅga in others; its incidence varied from 16 to 25%. It was usually collected in kind. Octroi duties were another important source of revenue; they were collected both in kind and cash. Excise taxes had to be paid on oil, cloth and similar commodities. States claimed ownership in waste lands, forests, pastures and mines and derived considerable income by letting them out or selling their produce. When the touring officers of the state visited villages, the public had to provide them the necessary rations and transport free of cost.