The Arthashastra, attributed to Kautilya, is an ancient Indian treatise that extensively discusses the concept of taxation and its principles. It provides detailed guidelines on various aspects of taxation, including the types of taxes, tax rates, and the role of the state in tax collection.

Kautilya believed that the primary purpose of taxation is to generate revenue for the state. He argued that taxes are essential for the functioning of the government and the provision of public services.

Kautilya considered land tax to be the most important type of tax. He believed that land is the primary source of wealth and that taxing it is the most equitable way to raise revenue.

During the Mughal Empire, taxation was primarily focused on financing military campaigns. The empire's vast military expenditures required substantial revenue, which was raised through various taxes, including land tax, customs duties, and trade taxes.

Dadabhai Naoroji, an Indian economist and politician, introduced the concept of 'drain of wealth' in relation to Indian taxation. He argued that British colonial rule led to a transfer of wealth from India to Britain through various mechanisms, including taxation, trade, and investment.

During the freedom struggle, the Indian National Congress's economic policies focused on reducing poverty and inequality. The party advocated for policies that would promote economic growth, redistribute wealth, and improve the living standards of the poor.

B.R. Ambedkar, an Indian economist and politician, argued that taxation should be progressive and based on the principle of 'ability to pay'. He believed that the wealthy should bear a greater share of the tax burden in order to reduce inequality and promote social justice.

The main objective of the Goods and Services Tax (GST) introduced in India in 2017 was to simplify the tax system. GST replaced multiple indirect taxes levied by the central and state governments with a single, comprehensive tax, making it easier for businesses to comply with tax regulations.

Jammu and Kashmir has the highest Goods and Services Tax (GST) rate among Indian states. The state levies a GST rate of 12% on most goods and services, compared to the standard GST rate of 5%.

Tax evasion is the main challenge faced by the Indian government in implementing the Goods and Services Tax (GST). Despite efforts to simplify the tax system and improve compliance, a significant amount of GST revenue is lost due to tax evasion.

Andhra Pradesh has the lowest Goods and Services Tax (GST) rate among Indian states. The state levies a GST rate of 5% on most goods and services, which is the standard GST rate.

The main objective of the Direct Tax Code (DTC) proposed by the Indian government is to simplify the direct tax system. The DTC aims to replace the existing Income Tax Act with a new, simplified tax code that is easier for taxpayers to understand and comply with.

Kerala has the highest income tax rate among Indian states. The state levies an income tax rate of up to 30% on individuals with high incomes.

Resistance from taxpayers is the main challenge faced by the Indian government in implementing the Direct Tax Code (DTC). Many taxpayers are concerned that the DTC will increase their tax burden and make it more difficult to comply with tax regulations.

Andhra Pradesh has the lowest income tax rate among Indian states. The state levies an income tax rate of up to 20% on individuals with high incomes.