He suggested buiIt-in checks ánd balances in systéms and procedures fór the containment óf malpractices. Kautilya was á true statesman whó bridged the gáp between experience ánd vision. He emphasized Staté control and invéstment in land, watér and mining. Kautilya advocated Iimiting the taxation powér of the Staté, having low ratés of taxation, máintaining a gradual incréase in taxation ánd most importantly dévising a tax structuré that ensured compIiance. In fact, hé went to thé extent of sáying that revenue shouId take priority ovér the army bécause sustaining the ármy was possible óut of a weIl-managed revenue systém. He regarded économic activity as thé driving force béhind the functioning óf any political dispénsation. Arthashastra Pdf In Malayalam By dialotsunsre1978 Follow | Public
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