यथा यथा न हीयेरन् तथा कुर्यात् महीमतिः॥

उच्चावचकराः न्याय्याः पूर्वराज्ञां युधिष्टिर।

यथा यथा न हीयेरन् तथा कुर्यात् महीमतिः॥

महाभारते॥१२-८८-१३ महासुभाषितसङ्ग्रहे ६३१९

uccāvacakarāḥ nyāyyāḥ pūrvarājñāṁ yudhiṣṭira|

yathā yathā na hīyeran tathā kuryāt mahīmatiḥ||

mahābhārate||12-88-13 mahāsubhāṣitasaṅgrahe 6319

This is what the master Political Scientist and Administrator Bheeshmacharya tells the emperor YudhiStira about taxation laws which existed in India as early as in Mahabharatha Times.

‘My son Yudhistira, the laws, precedents and procedures for levy and collection of taxes have been established and practiced by many kings and rulers who preceded you and the methodology is already in place. Whatever laws and precedents that have been established and which are not opposed to equity and fairness should be followed meticulously.

You must take care to ensure that the levy, enforcement and collection of taxes would in no way weaken the well being and financial stability of the people on whom such tax is levied. “

Yes, these principles are relevant irrespective of the system of administration and the time period. Respect for precedents and continuity and sense of fairness should form the foundation of any legislation in a state and this is all the more relevant in the matters of taxation.