Public Administration in Ancient India c16.42

c16.42

The prosperity of the State finances was regarded as a matter of the greatest importance,³ and Kautilya’s views in this regard seem to have been very sound. Circumstances which, in his opinion, tended to keep the treasury full were: prosperity of the people, rewarding of officers for meritorious work, punishment of thieves, prevention of corruption among government officers, abundance of crops, prosperity of commerce and trade, freedom from troubles and calamities, non-remission of taxes, and receipt of revenue in gold. Matters which led to the depletion of the treasury were the following: obstruction (to the realisation of revenue), giving of loans, litigation, falsification of accounts, loss of revenue, gains made by officials, adverse exchange, and defalcation.