Q: Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:
- The tax rate on land was fixed depending on the quality of the land.
- Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?
a) 1 only
b) 2 only
c) Both 1 and 2
d) Neither 1 nor 2
The correct answer is Both 1 and 2.
- Taxation policy of Vijayanagar rulers
- The empire’s prosperity can be explained by their taxing principles.
- During the reign of the Vijayanagar dynasty, the land tax was the most important source of revenue.
- During the reign of Krishna Deva Raya, the rate was fixed between one third and one-sixth depending on the quality of the land. Hence, Statement 1 is correct.
- In addition to property tax, taxes were levied on retailers, farm servants, labourers, posters, shoemakers, singers, and others.
- Grazing and property taxes were also levied.
- Commercial taxes, such as levies, tariffs, and customs charges, were also charged on manufactured products of commerce.
- Private workshop owners had to pay an industry tax as well. Hence statement 2 is correct.
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