State and Government in Ancient India c23.s4.35

c23.s4.35

The taxation structure under the Rāshṭrakūṭas was more or less similar to that in northern India. Land-tax, variously called as Udranga or Bhogakara, was the sheet anchor of the government finance. Its incidence was about 25% and it used to be generally collected in kind in two or three instalments. Lands given as grants to Brāhmaṇas and temples were taxed at a lower rate. Remissions in land tax were granted in the case of calamities like famines. Petty taxes in kind were collected on fruits, vegetables, etc.; they were called Bhogakara and were usually assigned to local officials as part of their pay