Question

Tax, known as bhaga, was levied on which of the following during Mahajanapada period of Ancient India?

• A. Tax on cultivators
• B. Tax on merchants
• C. Tax on artisans
• D. Tax on cattle breeders

Answer 1

Answer:

A. Tax on cultivators

Taxation during the Mahajanapada Period

Background:

• The Mahajanapada period (c. 600 BCE - 300 BCE) was a significant era in ancient Indian history, marked by the rise of large, organized states.

• These states required revenue to sustain their administration, military, and public works.

'Bhaga' as a Tax:

• 'Bhaga' was a primary form of tax levied during this period.

• It was essentially a land tax, collected from the produce of the land.

• The tax was typically levied on cultivators, who formed the backbone of the agrarian economy.

• The rate of 'Bhaga' varied but often ranged around 1/6th of the produce. This was a common practice in ancient and medieval agrarian societies.

• This tax formed a substantial part of the state's income, funding the king's treasury and state expenses.

Other Forms of Taxation:

• Besides 'Bhaga', other taxes also existed, including:

  • 'Bhali': A tax in kind, often on forest produce or hunting.

  • 'Kara': A periodic tax, possibly on artisans or merchants.

  • 'Sulka': Tolls or customs duties levied on goods traded within or across the state borders.

• The collection of taxes was crucial for the functioning and expansion of the Mahajanapadas.