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Tax (SB)

Srimad-Bhagavatam

SB Canto 1

SB 1.4.11, Purport:

There was nothing undesirable in his life. He was quite a young man and could enjoy life with power and opulence. So there was no question of retiring from active life. There was no difficulty in collecting the state taxes because he was so powerful and chivalrous that even his enemies would come to him and bow down at his feet and surrender all wealth for their own benefit. Mahārāja Parīkṣit was a pious king. He conquered his enemies, and therefore the kingdom was full of prosperity. There was enough milk, grains and metals, and all the rivers and mountains were full of potency. So materially everything was satisfactory. Therefore, there was no question of untimely giving up his kingdom and life. The sages were eager to hear about all this.

SB 1.9.27, Purport:

Rāja-dharma is a great science, unlike modern diplomacy for political supremacy. The kings were trained systematically to become munificent and not merely be tax collectors. They were trained to perform different sacrifices only for the prosperity of the subjects. To lead the prajās to the attainment of salvation was a great duty of the king. The father, the spiritual master and the king are not to become irresponsible in the matter of leading their subjects to the path of ultimate liberation from birth, death, diseases and old age. When these primary duties are properly discharged, there is no need of government of the people, by the people. In modern days the people in general occupy the administration by the strength of manipulated votes, but they are never trained in the primary duties of the king, and that is also not possible for everyone.

SB 1.9.27, Purport:

Under the circumstances the untrained administrators play havoc to make the subjects happy in all respects. On the other hand, these untrained administrators gradually become rogues and thieves and increase the taxation to finance a top-heavy administration that is useless for all purposes. Actually the qualified brāhmaṇas are meant to give direction to the kings for proper administration in terms of the scriptures like the Manu-saṁhitā and Dharma-śāstras of Parāśara. A typical king is the ideal of the people in general, and if the king is pious, religious, chivalrous and munificent, the citizens generally follow him. Such a king is not a lazy sensuous person living at the cost of the subjects, but alert always to kill thieves and dacoits. The pious kings were not merciful to dacoits and thieves in the name of nonsensical ahiṁsā (nonviolence).

SB 1.9.27, Purport:

The thieves and dacoits were punished in an exemplary way so that in the future no one would dare commit such nuisances in an organized form. Such thieves and dacoits were never meant for administration as they are now.

The taxation law was simple. There was no force, no encroachment. The king had a right to take one fourth of the production made by the subject. The king had a right to claim a fourth of one's allotted wealth. One would never grudge parting with it because due to the pious king and religious harmony there was enough natural wealth, namely grains, fruits, flowers, silk, cotton, milk, jewels, minerals, etc., and therefore no one was materially unhappy. The citizens were rich in agriculture and animal husbandry, and therefore they had enough grains, fruits and milk without any artificial needs of soaps and toilets, cinemas and bars.

SB 1.9.27, Purport:

Such tapasvīs were trusted leaders even of the rogues and thieves, who would never disobey the orders of tapasvīs. The king would give special protection to illiterates, the helpless and widows of the state. Defense measures were arranged previous to any attack by the enemies. The taxing process was easy, and it was not meant for squandering, but was for strengthening the reserve fund. The soldiers were recruited from all parts of the world, and they were trained for special duties.

As far as salvation is concerned, one has to conquer the principles of lust, anger, unlawful desires, avarice and bewilderment. To get freedom from anger, one should learn how to forgive. To be free from unlawful desires one should not make plans. By spiritual culture one is able to conquer sleep. By tolerance only can one conquer desires and avarice. Disturbances from various diseases can be avoided by regulated diets.

SB 1.9.49, Purport:

Mahārāja Yudhiṣṭhira was not a mere tax collector. He was always conscious of his duty as a king, which is no less than that of a father or spiritual master. The king is to see to the welfare of the citizens from all angles of social, political, economic and spiritual upliftment. The king must know that human life is meant for liberating the encaged soul from the bondage of material conditions, and therefore his duty is to see that the citizens are properly looked after to attain this highest stage of perfection.

Mahārāja Yudhiṣṭhira followed these principles strictly, as will be seen from the next chapter. Not only did he follow the principles, but he also got approval from his old uncle, who was experienced in political affairs, and that was also confirmed by Lord Kṛṣṇa, the speaker of the philosophy of Bhagavad-gītā.

SB 1.10.5, Translation and Purport:

The rivers, oceans, hills, mountains, forests, creepers and active drugs, in every season, paid their tax quota to the King in profusion.

Since Mahārāja Yudhiṣṭhira was under the protection of the ajita, the infallible Lord, as above mentioned, the properties of the Lord, namely the rivers, oceans, hills, forests, etc., were all pleased, and they used to supply their respective quota of taxes to the King. The secret to success is to take refuge under the protection of the Supreme Lord. Without His sanction, nothing can be possible.

SB 1.12.32, Translation:

Just at this time, King Yudhiṣṭhira was considering performing a horse sacrifice to get freed from sins incurred from fighting with kinsmen. But he became anxious to get some wealth, for there were no surplus funds outside of fines and tax collection.

SB 1.12.32, Purport:

As the brāhmaṇas and vipras had a right to be subsidized by the state, the state executive head had the right to collect taxes and fines from the citizens. After the Battle of Kurukṣetra the state treasury was exhausted, and therefore there was no surplus fund except the fund from tax collection and fines. Such funds were sufficient only for the state budget, and having no excess fund, the King was anxious to get more wealth in some other way in order to perform the horse sacrifice. Mahārāja Yudhiṣṭhira wanted to perform this sacrifice under the instruction of Bhīṣmadeva.

SB 1.16.3, Purport:

The kings used to spend lavishly during such sacrifices, as a cloud distributes rains. A cloud is nothing but another form of water, or, in other words, the waters of the earth transform into clouds. Similarly, the charity made by the kings in such sacrifices are but another form of the taxes collected from the citizens. But, as the rains fall down very lavishly and appear to be more than necessary, the charity made by such kings also seems to be more than what the citizen needs. Satisfied citizens will never organize agitation against the king, and thus there was no need in changing the monarchial state.

Even for a king like Mahārāja Parīkṣit there was need of a spiritual master for guidance. Without such guidance one cannot make progress in spiritual life. The spiritual master must be bona fide, and one who wants to have self-realization must approach and take shelter of a bona fide spiritual master to achieve real success.

SB 1.18.44, Purport:

The word naḥ (we) is very significant in this verse. The sage rightly takes the responsibility of the brāhmaṇas as a community for killing monarchical government and thus giving an opportunity to the so-called democrats, who are generally plunderers of the wealth of the state subjects. The so-called democrats capture the administrative machine without assuming responsibility for the prosperous condition of the citizens. Everyone captures the post for personal gratification, and thus instead of one king, a number of irresponsible kings grow up to tax the citizens. It is foretold herein that in the absence of good monarchical government, everyone will be the cause of disturbance for others by plundering riches, animals, women, etc.

SB Canto 2

SB 2.7.43-45, Purport:

The sane person, therefore, ceases to speculate on subjects beyond the jurisdiction of his tiny brain, and as a matter of course he tries to learn to surrender unto the Supreme Lord, who alone can lead one to the platform of real knowledge. In the Upaniṣads it is clearly said that the Supreme Personality of Godhead can never be known simply by working very hard and taxing the good brain, nor can He be known simply by mental speculation and jugglery of words. The Lord is knowable only by one who is a surrendered soul. Herein Brahmājī, the greatest of all material living beings, acknowledges this truth. Therefore, the fruitless spoiling of energy by pursuing the path of experimental knowledge must be given up. One should gain knowledge by surrendering unto the Lord and by acknowledging the authority of the persons mentioned herein. The Lord is unlimited and, by the grace of the yogamāyā, helps the surrendered soul to know Him proportionately with the advance of one's surrender.

SB Canto 3

SB 3.6.32, Purport:

The brāhmaṇas are the teachers and spiritual masters, the kṣatriyas protect the citizens from the hands of thieves and miscreants, and the vaiśyas are in charge of production and distribution. The śūdras, the unintelligent class of men who cannot act independently in any of the above-mentioned activities, are meant for serving the three higher classes for their livelihood.

Formerly, the brāhmaṇas were given all the necessities of life by the kṣatriyas and vaiśyas because they had no time to spend making a living. The kṣatriyas would collect taxes from the vaiśyas and śūdras, but the brāhmaṇas were exempt from paying income tax or land revenue. That system of human society was so nice that there were no political, social and economic upheavals. The different castes, or varṇa classifications, are therefore essential for maintaining a peaceful human society.

SB 3.13.12, Purport:

Similarly, all other kings on different planets of the universe are representatives of Manu. The lawbook for the entire human society is the Manu-saṁhitā, which directs all activities towards the transcendental service of the Lord. Every king, therefore, must know that his responsibility in administration is not merely to exact taxes from the citizens but to see personally that the citizens under him are being trained in Viṣṇu worship. Everyone must be educated in Viṣṇu worship and engaged in the devotional service of Hṛṣīkeśa, the owner of the senses. The conditioned souls are meant not to satisfy their material senses but to satisfy the senses of Hṛṣīkeśa, the Supreme Personality of Godhead. That is the purpose of the complete administrative system. One who knows this secret, as disclosed here in the version of Brahmā, is the perfect administrative head. One who does not know this is a show-bottle administrator.

SB Canto 4

SB 4.12.10, Purport:

Those who are in the material world, the kṣatriyas and vaiśyas, must give charity. Brahmacārīs, in the beginning of their lives, should perform different kinds of yajñas.

Dhruva Mahārāja, as an ideal king, practically emptied his treasury by giving charity. A king is not meant simply to realize taxes from the citizens and accumulate wealth to spend in sense gratification. World monarchy has failed ever since kings began to satisfy their personal senses with the taxes accumulated from the citizens. Of course, whether the system is monarchy or democracy, the same corruption is still going on. At the present moment there are different parties in the democratic government, but everyone is busy trying to keep his post or trying to keep his political party in power. The politicians have very little time to think of the welfare of the citizens, whom they oppress with heavy taxes in the form of income tax, sales tax and many other taxes—people sometimes have eighty to ninety percent of their income taken away, and these taxes are lavishly spent for the high salaries drawn by the officers and rulers. Formerly, the taxes accumulated from the citizens were spent for performing great sacrifices as enjoined in the Vedic literature.

SB 4.14.17, Translation:

The saintly persons continued: When the king protects the citizens from the disturbances of mischievous ministers as well as from thieves and rogues, he can, by virtue of such pious activities, accept taxes given by his subjects. Thus a pious king can certainly enjoy himself in this world as well as in the life after death.

SB 4.14.17, Purport:

It is the king's duty to see that there is no increase of thieves and rogues either in the government secretariat or in the departments of public affairs. If a king cannot give protection to citizens from thieves and rogues both in the government service and in public affairs, he has no right to exact taxes from them. In other words, the king or the government that taxes can levy taxes from the citizens only if the king or government is able to give protection to the citizens from thieves and rogues.

In the Twelfth Canto of Śrīmad-Bhāgavatam (12.1.40) there is a description of these thieves and rogues in government service. As stated, prajās te bhakṣayiṣyanti mlecchā rājanya-rūpiṇaḥ: "These proud mlecchas (persons who are less than śūdras). representing themselves as kings, will tyrannize their subjects, and their subjects, on the other hand, will cultivate the most vicious practices.

SB 4.14.17, Purport:

In other ages-in Satya-yuga, Tretā-yuga and Dvāpara-yuga-the general populace was not so degraded, and the head of government was never elected. The king was the supreme executive personality, and if he caught any ministers stealing like thieves and rogues, he would at once have them killed or dismissed from service. As it was the duty of the king to kill thieves and rogues, it was similarly his duty to immediately kill dishonest ministers in government service. By such strict vigilance, the king could run the government very well, and the citizens would be happy to have such a king. The conclusion is that unless the king is perfectly able to give protection to the citizens from rogues and thieves, he has no right to levy taxes from the citizens for his own sense gratification. However, if he gives all protection to the citizens and levies taxes on them, he can live very happily and peacefully in this life, and at the end of this life be elevated to the heavenly kingdom or even to the Vaikuṇṭhas, where he will be happy in all respects.

SB 4.16.4, Purport:

A king should also be strict in chastising the atheists. In other words, an atheistic or godless government should never be supported by a king or governmental chief. That is the test of good government. In the name of secular government, the king or governmental head remains neutral and allows people to engage in all sorts of irreligious activities. In such a state, people cannot be happy, despite all economic development. However, in this age of Kali there are no pious kings. Instead, rogues and thieves are elected to head the government. But how can the people be happy without religion and God consciousness? The rogues exact taxes from the citizens for their own sense enjoyment, and in the future the people will be so much harassed that according to Śrīmad-Bhāgavatam they will flee from their homes and country and take shelter in the forest. However, in Kali-yuga, democratic government can be captured by Kṛṣṇa conscious people. If this can be done, the general populace can be made very happy.

SB 4.16.6, Translation and Purport:

This King Pṛthu will be as powerful as the sun-god, and just as the sun-god equally distributes his sunshine to everyone, King Pṛthu will distribute his mercy equally. Similarly, just as the sun-god evaporates water for eight months and, during the rainy season, returns it profusely, this King will also exact taxes from the citizens and return these monies in times of need.

The process of tax exaction is very nicely explained in this verse. Tax exaction is not meant for the sense gratification of the so-called administrative heads. Tax revenues should be distributed to the citizens in times of need, during emergencies such as famine or flood. Tax revenues should never be distributed amongst governmental servants in the form of high salaries and various other allowances. In Kali-yuga, however, the position of the citizens is very horrible because taxes are exacted in so many forms and are spent for the personal comforts of the administrators.

SB 4.16.7, Purport:

Although the earth is always trampled upon by men and animals, it still gives food to them by producing grains, fruits and vegetables. As an ideal king, Mahārāja Pṛthu is compared to the earthly planet, for even though some citizens might violate the rules and regulations of the state, he would still be tolerant and maintain them with fruits and grains. In other words, it is the duty of the king to look after the comforts of the citizens, even at the cost of his own personal convenience. This is not the case, however, in Kali-yuga, for in Kali-yuga the kings and heads of state enjoy life at the cost of taxes exacted from the citizens. Such unfair taxation makes the people dishonest, and the people try to hide their income in so many ways. Eventually the state will not be able to collect taxes and consequently will not be able to meet its huge military and administrative expenses. Everything will collapse, and there will be chaos and disturbance all over the state.

SB 4.20.14, Translation:

To give protection to the general mass of people who are citizens of the state is the prescribed occupational duty for a king. By acting in that way, the king in his next life shares one sixth of the result of the pious activities of the citizens. But a king or executive head of state who simply collects taxes from the citizens but does not give them proper protection as human beings has the results of his own pious activities taken away by the citizens, and in exchange for his not giving protection he becomes liable to punishment for the impious activities of his subjects.

SB 4.20.14, Purport:

An executive head should not be callous to the welfare of the general mass of people while he simply goes on collecting taxes. The king's real duty is to see that the citizens gradually become fully Kṛṣṇa conscious. Kṛṣṇa conscious means completely free from all sinful activities. As soon as there is complete eradication of sinful activities in the state, then there will be no more war, pestilence, famine or natural disturbances. This was actually prevailing during the reign of Mahārāja Yudhiṣṭhira. If a king or head of the government is able to induce the citizens to become Kṛṣṇa conscious, then he is worthy to rule over the mass of people; otherwise, he has no right to levy taxes. If the king looks after the spiritual interests of the citizens, he can levy taxes without difficulties. In this way both the subjects and the king will be happy during this life, and in the next life the king will be able to share one sixth of the pious activities of the citizens. Otherwise, by levying taxes on the sinful citizens, he will have to share the reactions of their sinful activities.

SB 4.20.15, Purport:

Formerly, although the kings were autocrats, they strictly followed the principles laid down by great sages and saintly persons. There were no mistakes in ruling over the country, and everything went perfectly. The citizens were completely pious, the king levied taxes legitimately, and therefore the situation was very happy. At the present moment the so-called executive heads are more or less selected from materially ambitious persons who simply look after their own personal interests; they have no knowledge of the śāstras. In other words, the executive heads are fools and rascals in the strict sense of the terms, and the people in general are śūdras. This combination of fools and rascals and śūdras cannot bring about peace and prosperity in this world. Therefore we find periodic upheavals in society in the forms of battles, communal riots and fratricidal quarrels.

SB 4.20.21, Purport:

He was a great devotee and at the same time a great hero who conquered over all undesirable elements in his kingdom. He was so powerful that he was equal in fighting to Indra, the King of heaven. He gave protection to his citizens, keeping them engaged in pious activities and devotion to the Lord. He did not collect a single cent of taxes from the citizens without being able to give them protection from all calamities. The greatest calamity in life is to become godless and therefore sinful. If the state head or king allows the citizens to become sinful by indulging in illicit sex life, intoxication, meat-eating and gambling, then the king is responsible, and he has to suffer the resultant sequence of reactions for the sinful lives of the citizens because he levies taxes on them unnecessarily. These are the principles for a ruling power, and because Mahārāja Pṛthu observed all the principles for a ruling chief, he is referred to here as ādi-rājaḥ.

SB 4.20.21, Purport:

Unable to check such illicit smuggling, the government has decided to manufacture the liquor at cheaper prices so that people can have their supply of intoxication directly from the government instead of purchasing it in public lavatories. The government failed to change the hearts of the citizens from indulging in sinful life, so instead of losing the taxes they collect to inflate the treasury, they have decided to manufacture liquor to supply to the citizens who hanker after it.

This kind of government cannot check the resultant actions of sinful life, namely war, pestilence, famine, earthquakes and similar other disturbances. Nature's law is that as soon as there are discrepancies in regard to the law of God (which are described in Bhagavad-gītā as dharmasya glāniḥ, or disobedience to the laws of nature or God), at once there will be heavy punishment in the form of sudden outbreaks of war. We have recently experienced a war between India and Pakistan.

SB 4.21.24, Translation:

Any king who does not teach his citizens about their respective duties in terms of varṇa and āśrama but who simply exacts tolls and taxes from them is liable to suffer for the impious activities which have been performed by the citizens. In addition to such degradation, the king also loses his own fortune.

SB 4.21.24, Purport:

A king, governor or president should not take the opportunity to occupy his post without also discharging his duty. He must teach the people within the state how to observe the divisions of varṇa and āśrama. If a king neglects to give such instructions and is simply satisfied with levying taxes, then those who share in the collection—namely, all the government servants and the head of the state—are liable to share in the impious activities of the general masses. The laws of nature are very subtle. For example, if one eats in a place which is very sinful, he shares in the resultant reaction of the sinful activities performed there. (It is a Vedic system, therefore, for a householder to call brāhmaṇas and Vaiṣṇavas to eat at ceremonial performances in his house because the brāhmaṇas and Vaiṣṇavas can immunize him from sinful activities. But it is not the duty of rigid brāhmaṇas and Vaiṣṇavas to accept invitations everywhere.

SB 4.21.34, Purport:

Such yajñas as Sūrya-yajña, Indra-yajña and Candra-yajña are performed in the names of the demigods, but these demigods are bodily parts of the Supreme Personality of Godhead. The demigods cannot accept sacrificial offerings for themselves, but they can accept them for the Supreme Personality of Godhead, just as a departmental tax collector of a government cannot collect taxes for his personal account but can realize them for the government. Any yajña performed with this complete knowledge and understanding is described in Bhagavad-gītā as brahmārpaṇam, or a sacrifice offered to the Supreme Personality of Godhead. Since no one but the Supreme Lord can enjoy the results of sacrifice, the Lord says that He is the actual enjoyer of all sacrifices (bhoktāraṁ yajña-tapasāṁ sarva-loka-maheśvaram (BG 5.29)). Sacrifices should be performed with this view in mind. As stated in Bhagavad-gītā (4.24):

SB 4.21.50, Purport:

A king's duty is to give protection to his citizens and levy taxes from them for his livelihood. Since the Vedic society is divided into four classes of men—the brāhmaṇas, kṣatriyas, vaiśyas and śūdras—their means of livelihood are also mentioned in the scriptures. The brāhmaṇas should live by spreading knowledge and should therefore take contributions from their disciples, whereas a king should give protection to the citizens for their development to the highest standard of life, and he can therefore levy taxes from them; businessmen or mercantile men, because they produce foodstuffs for the whole of society, can take a little profit from this, whereas the śūdras, who cannot work as either brāhmaṇas, kṣatriyas or vaiśyas, should give service to the higher classes of society and be provided by them with a supply of the necessities of life.

SB 4.22.56, Purport:

The moon is very pleasing at night, and when one becomes fatigued after a day's labor in the sun, he can enjoy the moonshine. Like the sun-god, Pṛthu Mahārāja distributed his heat and light to give protection to his kingdom, for without heat and light no one can exist. Similarly, Pṛthu Mahārāja exacted taxes and gave such strong orders to the citizens and government that no one had the power to disobey him. On the other hand, he pleased everyone just like the moonshine. Both the sun and the moon have particular influences by which they maintain order in the universe, and modern scientists and philosophers should become familiar with the Supreme Lord's perfect plan for universal maintenance.

SB 4.23.36, Translation:

If a king, who is desirous of attaining victory and ruling power, chants the narration of Pṛthu Mahārāja three times before going forth on his chariot, all subordinate kings will automatically render all kinds of taxes unto him—as they rendered them unto Mahārāja Pṛthu—simply upon his order.

SB 4.24.6, Translation:

Whenever Antardhāna, the supreme royal power, had to exact taxes, punish his citizens or fine them severely, he was not willing to do so. Consequently he retired from the execution of such duties and engaged himself in the performance of different sacrifices.

SB 4.24.6, Purport:

It is clear herein that the king sometimes has to perform duties which are not very desirable just because he is the king. Similarly, Arjuna was not at all willing to fight because fighting or killing one's own kinsmen and family members is not at all desirable. Nonetheless the kṣatriyas had to perform such undesirable actions as a matter of duty. Mahārāja Antardhāna was not very happy while exacting taxes or punishing the citizens for their criminal activities; therefore, on the plea of performing sacrifices, he retired from the royal majestic power at a very early age.

SB 4.27.18, Translation and Purport:

King Purañjana collected taxes in the city known as Pañcāla and thus was able to engage in sexual indulgence. Being completely under the control of women, he could not understand that his life was passing away and that he was reaching the point of death.

Government men—including kings, presidents, secretaries and ministers—are in a position to utilize taxes collected from the citizens for sense gratification. It is stated in Śrīmad-Bhāgavatam that in this Kali-yuga government men (rājanyas) and those connected with the government, as well as exalted government ministers, secretaries and presidents, will all simply collect taxes for sense gratification.

SB 4.27.18, Purport:

When taxes are collected they are utilized for the sense gratification of the government officials. Such irresponsible politicians forget that there is a time when death will come to take away all their sense gratification. Some of them are convinced that after life everything is finished. This atheistic theory was conceived long ago by a philosopher called Cārvāka. Cārvāka recommended that man should live very opulently by either begging, borrowing or stealing. He also maintained that one should not be afraid of death, the next life, the past life or an impious life because after the body is burnt to ashes, everything is finished. This is the philosophy of those who are too much materially addicted. Such philosophizing will not save one from the danger of death, nor will it save one from an abominable afterlife.

SB 4.29.23-25, Purport:

The two types of fever described in this verse can be explained in contemporary language as pneumonia and typhoid. When there is an extreme fever in the body, there is typhoid and pneumonia, and they are described as Prajvāra. There are also other miseries created by other living entities. The state exacts taxes, and there are also many thieves, rogues and cheaters. Miseries brought about by other living entities are called adhibhautika. There are also miseries in the form of famine, pestilence, scarcity, war, earthquakes and so on. These are caused by the demigods or other sources beyond our control. Actually there are many enemies of the living entities, and these are all described to point out how miserable this material existence is.

SB Canto 5

SB 5.2.1, Purport:

Such a father strictly observes whether his sons are performing their duties, and sometimes he also punishes them.

Just contrary to the principles mentioned here, the presidents and chief executives in the age of Kali are simply tax collectors who do not care whether religious principles are observed. Indeed, the chief executives of the present day introduce all kinds of sinful activity, especially illicit sex, intoxication, animal killing and gambling. These sinful activities are now very prominently manifested in India. Although a hundred years ago these four principles of sinful life were strictly prohibited in the families of India, they have now been introduced into every Indian family; therefore they cannot follow religious principles. In contrast to the principles of the kings of old, the modern state is concerned only with propaganda for levying taxes and is no longer responsible for the spiritual welfare of the citizens.

SB 5.2.1, Purport:

Rogues and thieves plunder without regard for law, but in this age of Kali, as stated in Śrīmad-Bhāgavatam, the lawmakers themselves plunder the citizens. The next prediction to be fulfilled, which is already coming to pass, is that because of the sinful activities of the citizens and the government, rain will become increasingly scarce. Gradually there will be complete drought and no production of food grains. People will be reduced to eating flesh and seeds, and many good, spiritually inclined people will have to forsake their homes because they will be too harassed by drought, taxation and famine. The Kṛṣṇa consciousness movement is the only hope to save the world from such devastation. It is the most scientific and authorized movement for the actual welfare of the whole human society.

SB 5.5.23, Purport:

No one respects brahminical culture. Demoniac civilization is attached to ugra-karma, horrible activities, and big industries are created to satisfy unfathomable lusty desires. Consequently the people are greatly harassed by governmental taxation. The people are irreligious and do not perform the sacrifices recommended in Bhagavad-gītā. Yajñād bhavati parjanyaḥ: (BG 3.14) by the performance of sacrifice, clouds form and rain falls. Due to sufficient rainfall, there is sufficient production of food. Guided by the brāhmaṇas, society should follow the principles of Bhagavad-gītā. Then people will become very happy. Annād bhavanti bhūtāni: when animals and man are sufficiently fed with grains, they become stronger, their hearts become tranquil and their brains peaceful. They can then advance in spiritual life, life's ultimate destination.

SB 5.13.6, Translation:

Sometimes the conditioned soul jumps into a shallow river, or being short of food grains, he goes to beg food from people who are not at all charitable. Sometimes he suffers from the burning heat of household life, which is like a forest fire, and sometimes he becomes sad to have his wealth, which is as dear as life, plundered by kings in the name of heavy income taxes.

SB 5.13.6, Purport:

By such actions, he does not derive any benefit. He only breaks his bones. Sometimes, suffering from a shortage of food, one may go to a person who is neither able to give charity nor willing to do so. Sometimes one is stationed in household life, which is compared to a forest fire (saṁsāra-dāvānala-līḍha-loka **). When a man is heavily taxed by the government, he becomes very sad. Heavy taxation obliges one to hide his income, but despite this endeavor the government agents are often so vigilant and strong that they take all the money anyway, and the conditioned soul becomes very aggrieved.

Thus people are trying to become happy within the material world, but this is like trying to be happy in a forest fire. No one need go to a forest to set it ablaze: fire takes place automatically. Similarly, no one wants to be unhappy in family life or worldly life, but by the laws of nature unhappiness and distress are forced upon everyone.

SB 5.13.6, Purport:

They are obliged to serve someone for maintenance. It is said in the śāstras: kalau śūdra-sambhavāḥ. In this age of Kali, everyone is dependent on another's mercy for the maintenance of the body; therefore everyone is classified as a śūdra. In the Twelfth Canto of Śrīmad-Bhāgavatam it is said that in Kali-yuga the government will levy taxes without reciprocally benefiting the citizens. Anāvṛṣṭyā vinaṅkṣyanti durbhikṣa-kara-pīḍitāḥ (SB 12.2.9). In this age there will also be a shortage of rain; therefore a scarcity of food will arise, and the citizens will be very much harassed by government taxation. In this way the citizens will abandon their attempts to lead a peaceful life and will leave their homes and hearths and go to the forest in sheer disappointment.

SB 5.14 Summary:

Sometimes, when he is detected, he temporarily renounces everything, but due to his great attachment for the body, his renunciation is given up before he can attain perfection.

In this material world there are many envious people. There is the tax-exacting government, which is compared to an owl, and there are invisible crickets that create unbearable sounds. The conditioned soul is certainly greatly harassed by the agents of material nature, but his intelligence is lost due to undesirable association. In an attempt to gain relief from the disturbances of material existence, he falls victim to so-called yogīs, sādhus and incarnations who can display some magic but who do not understand devotional service. Sometimes the conditioned soul is bereft of all money, and consequently he becomes unkind to his family members.

SB 5.14 Summary:

Sometimes the conditioned soul is bereft of all money, and consequently he becomes unkind to his family members. In this material world there is not a pinch of actual happiness, for which the conditioned soul is longing life after life. The government officials are like carnivorous Rākṣasas who exact heavy taxes for the maintenance of the government. The hard-working conditioned soul is very saddened due to these heavy taxes.

The path of fruitive activities leads to difficult mountains, and sometimes the conditioned soul wants to cross these mountains, but he is never successful, and consequently he becomes more and more aggrieved and disappointed. Becoming materially and financially embarrassed, the conditioned soul unnecessarily chastises his family. In the material condition there are four principal needs, out of which sleep is compared to a python. When asleep, the conditioned soul completely forgets his real existence, and in sleep he does not feel the tribulations of material life.

SB 5.14.11, Purport:

There are different types of enemies within this material world. The government chastises one due to not paying income taxes. Such criticism, direct or indirect, saddens one, and sometimes the conditioned soul tries to counteract that chastisement. Unfortunately, he cannot do anything.

SB 5.14.16, Purport:

The word rāja-kula-rakṣasā is very significant. Śrīmad-Bhāgavatam was compiled about five thousand years ago, yet government men are referred to as Rākṣasas, or carnivorous demons. If government men are opposed to a person, that person will be bereft of all his riches, which he has accumulated with great care over a long period of time. Actually no one wants to pay income taxes—even government men themselves try to avoid these taxes—but at unfavorable times income taxes are exacted forcibly, and the taxpayers become very morose.

SB 5.15.7, Purport:

As a representative of the Supreme Lord, the king had the duty to protect the citizens in a perfect way so that they would not be anxious for food and protection and so that they would be jubilant. The king would supply everything for their benefit, and because of this he would levy taxes. If the king or government otherwise levies taxes on the citizens, he becomes responsible for the sinful activities of the citizens. In Kali-yuga, monarchy is abolished because the kings themselves are subjected to the influence of Kali-yuga. It is understood from the Rāmāyaṇa that when Bibhīṣaṇa became friends with Lord Rāmacandra, he promised that if by chance or will he broke the laws of friendship with Lord Rāmacandra, he would become a brāhmaṇa or a king in Kali-yuga. In this age, as Bibhīṣaṇa indicated, both brāhmaṇas and kings are in a wretched condition. Actually there are no kings or brāhmaṇas in this age, and due to their absence the whole world is in a chaotic condition and is always in distress.

SB 5.15.8, Purport:

The historical references to exalted kings serve as a good example for present rulers. Those who are ruling the world at the present moment should take lessons from King Gaya, King Yudhiṣṭhira and King Pṛthu and rule the citizens so that they will be happy, presently the governments are levying taxes without improving the citizens in any cultural, religious, social or political way. According to the Vedas, this is not recommended.

SB 5.20.17, Purport:

The demigods are servants who assist the Supreme Personality of Godhead. If one worships the demigods, the demigods, as servants of the Supreme, carry the sacrificial offerings to the Lord, like tax collectors collecting revenue from the citizens and bringing it to the government's treasury. The demigods cannot accept the sacrificial offerings; they simply carry the offerings to the Supreme Personality of Godhead. As stated by Śrīla Viśvanātha Cakravartī Ṭhākura, yasya prasādād bhagavat-prasādaḥ: ** since the guru is a representative of the Supreme Personality of Godhead, he carries to the Lord whatever is offered to him. Similarly, all the demigods, as faithful servants of the Supreme Lord, hand over to the Supreme Lord whatever is offered to them in sacrificial performances.

SB 5.26.27, Translation:

In this world, some persons are professional plunderers who set fire to others' houses or administer poison to them. Also, members of the royalty or government officials sometimes plunder mercantile men by forcing them to pay income tax and by other methods. After death such demons are put into the hell known as Sārameyādana. On that planet there are 720 dogs with teeth as strong as thunderbolts. Under the orders of the agents of Yamarāja, these dogs voraciously devour such sinful people.

SB 5.26.27, Purport:

In the Twelfth Canto of Śrīmad-Bhāgavatam, it is said that in this age of Kali everyone will be extremely disturbed by three kinds of tribulations: scarcity of rain, famine, and heavy taxation by the government. Because human beings are becoming more and more sinful. there will be a scarcity of rain, and naturally no food grains will be produced. On the plea of relieving the suffering caused by the ensuing famine, the government will impose heavy taxes, especially on the wealthy mercantile community. In this verse, the members of such a government are described as dasyu, thieves. Their main activity will be to plunder the wealth of the people. Whether a highway robber or a government thief, such a man will be punished in his next life by being thrown into the hell known as Sārameyādana, where he will suffer greatly from the bites of ferocious dogs.

SB Canto 6

SB 6.5.36, Purport:

Therefore it is said that only brāhmaṇas may engage in Deity worship, and they may accept as prasāda whatever people offer the Deity. Although a brāhmaṇa may sometimes accept charity, it is not for his personal maintenance but for the worship of the Deity. Thus a brāhmaṇa does not stock anything for his future use. Similarly, kṣatriyas may collect taxes from the citizens, and they must also protect the citizens, enforce rules and regulations, and maintain law and order. Vaiśyas should earn their livelihood through agriculture and cow protection, and śūdras should maintain their livelihood by serving the three higher classes. Unless one becomes a brāhmaṇa, one cannot take sannyāsa. Sannyāsīs and brahmacārīs may beg alms door to door, but a gṛhastha cannot.

SB 6.14.20, Translation:

If the king's mind is fully controlled, all his family members and governmental officers are subordinate to him. His provincial governors present taxes on time, without resistance, and what to speak of lesser servants?

SB Canto 7

SB 7.8.47, Purport:

No one is peaceful if his wealth and wife are forcibly taken away. All the inhabitants of Nāgaloka, which is situated below the earthly planetary system, were in great anxiety because their wealth had been stolen and their wives kidnapped by Hiraṇyakaśipu. Now, Hiraṇyakaśipu having been killed, their wealth and wives were returned, and their wives felt satisfied. The inhabitants of various lokas, or planets, offered their respectful obeisances unto the Lord because they were relieved by the death of Hiraṇyakaśipu. Disturbances similar to those created by Hiraṇyakaśipu are now taking place all over the world because of demoniac governments. As stated in the Twelfth Canto of Śrīmad-Bhāgavatam, the men of the governments of Kali-yuga will be no better than rogues and plunderers. Thus the populace will be harassed on one side by scarcity of food and on another by heavy taxation by the government. In other words, the people in most parts of the world in this age are harassed by the ruling principles of Hiraṇyakaśipu.

SB 7.11 Summary:

A brāhmaṇa should make his livelihood from these six occupational duties. The duty of a kṣatriya is to give protection to the citizens and levy taxes upon them, but he is forbidden to tax the brāhmaṇas. The members of the Kṛṣṇa consciousness movement should therefore be exempt from government taxation. Kṣatriyas may tax everyone but the brāhmaṇas. Vaiśyas should cultivate the land, produce food grains and protect the cows, whereas the śūdras, who by quality never become brāhmaṇas, kṣatriyas or vaiśyas, should serve the three higher classes and be satisfied. Other means of livelihood are also prescribed for the brāhmaṇas, and these are four-śālīna, yāyāvara, śila, and uñchana. Each of these occupational duties is successively better.

SB 7.11.14, Translation:

For a brāhmaṇa there are six occupational duties. A kṣatriya should not accept charity, but he may perform the other five of these duties. A king or kṣatriya is not allowed to levy taxes on brāhmaṇas, but he may make his livelihood by levying minimal taxes, customs duties, and penalty fines upon his other subjects.

SB 7.11.14, Purport:

Unless a brāhmaṇa is very pure, he cannot accept charity from others. Charity should be given to those who are pure. Even if one is born in a family of brāhmaṇas, if one acts as a śūdra one cannot accept charity, for this is strictly prohibited. Although the kṣatriyas are almost as qualified as the brāhmaṇas, even they cannot accept charity. This is strictly prohibited in this verse by the word apratigraha. What to speak of the lower social orders, even the kṣatriyas must not accept charity. The king or government may levy taxes upon the citizens in various ways—by revenue duties, customs duties, realization of fines, and so on—provided the king is able to give full protection to his subjects to assure the security of their life and property. Unless he is able to give protection, he cannot levy taxes. However, a king must not levy any tax upon the brāhmaṇas and the Vaiṣṇavas fully engaged in Kṛṣṇa consciousness.

SB 7.13.33, Purport:

Because of attachment for money, the richest person is even afraid of himself. He fears that he may have locked his money in an unsafe manner or might have committed some mistake. Aside from the government and its income tax and aside from thieves, even a rich man's own relatives are always thinking of how to take advantage of him and take away his money. Sometimes these relatives are described as sva janaka-dasyu, which means "rogues and thieves in the guise of relatives." Therefore, there is no need to accumulate wealth or unnecessarily endeavor for more and more money. The real business of life is to ask "Who am I?" and to understand one's self. One should understand the position of the living entity in this material world and understand how to return home, back to Godhead.

SB Canto 9

SB 9.11.5, Purport:

The brāhmaṇas were so pleased with Lord Rāmacandra's affection toward them that their hearts melted. They saw that Lord Rāmacandra, aside from being the Supreme Personality of Godhead, was fully qualified as a kṣatriya and was exemplary in character. One of the qualifications of a kṣatriya is to be charitable. A kṣatriya, or ruler, levies taxes upon the citizens not for his personal sense gratification but to give charity in suitable cases. Dānam īśvara-bhāvaḥ. On one hand, kṣatriyas have the propensity to rule, but on the other they are very liberal with charity. When Mahārāja Yudhiṣṭhira gave charity, he engaged Karṇa to take charge of distributing it. Karṇa was very famous as Dātā Karṇa. The word dātā refers to one who gives charity very liberally. The kings always kept a large quantity of food grains in stock, and whenever there was any scarcity of grains, they would distribute grains in charity.

SB Canto 10.1 to 10.13

SB 10.5 Summary:

As described in this chapter, Nanda Mahārāja very gorgeously performed the birth ceremony for his newborn child. Then he went to Kaṁsa to pay taxes due and met his intimate friend Vasudeva.

There was great jubilation all over Vṛndāvana due to Kṛṣṇa's birth. Everyone was overwhelmed with joy. Therefore the King of Vraja, Mahārāja Nanda, wanted to perform the birth ceremony for his child, and this he did. During this great festival, Nanda Mahārāja gave in charity to all present whatever they desired. After the festival, Nanda Mahārāja put the cowherd men in charge of protecting Gokula, and then he went to Mathurā to pay official taxes to Kaṁsa. In Mathurā, Nanda Mahārāja met Vasudeva. Nanda Mahārāja and Vasudeva were brothers, and Vasudeva praised Nanda Mahārāja's good fortune because he knew that Kṛṣṇa had accepted Nanda Mahārāja as His father.

SB 10.5.19, Translation and Purport:

Śukadeva Gosvāmī continued: Thereafter, my dear King Parīkṣit, O best protector of the Kuru dynasty, Nanda Mahārāja appointed the local cowherd men to protect Gokula and then went to Mathurā to pay the yearly taxes to King Kaṁsa.

Because the killing of babies was going on and had already become known, Nanda Mahārāja was very much afraid for his newborn child. Thus he appointed the local cowherd men to protect his home and child. He wanted to go immediately to Mathurā to pay the taxes due and also to offer some presentation for the sake of his newborn son. For the protection of the child, he had worshiped various demigods and forefathers and given charity to everyone's satisfaction. Similarly, Nanda Mahārāja wanted not only to pay Kaṁsa the yearly taxes but also to offer some presentation so that Kaṁsa too would be satisfied. His only concern was how to protect his transcendental child, Kṛṣṇa.

SB 10.5.20, Translation:

When Vasudeva heard that Nanda Mahārāja, his very dear friend and brother, had come to Mathurā and already paid the taxes to Kaṁsa, he went to Nanda Mahārāja's residence.

SB 10.5.31, Translation:

Vasudeva said to Nanda Mahārāja: Now, my dear brother, since you have paid the annual taxes to Kaṁsa and have also seen me, do not stay in this place for many days. It is better to return to Gokula, since I know that there may be some disturbances there.

SB Cantos 10.14 to 12 (Translations Only)

SB 12.2.9, Translation:

Harassed by famine and excessive taxes, people will resort to eating leaves, roots, flesh, wild honey, fruits, flowers and seeds. Struck by drought, they will become completely ruined.

SB 12.3.39-40, Translation:

In the age of Kali, people's minds will always be agitated. They will become emaciated by famine and taxation, my dear King, and will always be disturbed by fear of drought. They will lack adequate clothing, food and drink, will be unable to properly rest, have sex or bathe themselves, and will have no ornaments to decorate their bodies. In fact, the people of Kali-yuga will gradually come to appear like ghostly, haunted creatures.

Page Title:Tax (SB)
Compiler:Mayapur, RupaManjari
Created:27 of Oct, 2011
Totals by Section:BG=0, SB=66, CC=0, OB=0, Lec=0, Con=0, Let=0
No. of Quotes:66