Political Science · Indian Political Thought
UGC NET July 2016 Political Science
How many ways of embezzlement of government money have been mentioned by Kautilya in his Arthashastra?
A75
B40 ✓ Correct
C50
D30
Correct answer: (B) 40 — Kautilya's Arthashastra lists 40 ways in which government money can be embezzled.
Explanation
★Kautilya's Arthashastra lists 40 ways in which government money can be embezzled.
★This detailed catalogue of fraud reflects his deep concern with financial accountability in the state.
★He names the officials most likely to be involved, such as the treasurer (nidhayaka), the recorder (nibandhaka), the payer (dayaka) and those who authorise payments (dapaka).
★Kautilya advises that suspected officials be interrogated separately so that their accounts can be cross-checked and collusion exposed.
★The treasury (kosha) is one of the seven saptanga elements, which is why guarding it against corruption is treated so seriously.
★This vigilance fits his realist view that human beings are prone to self-interest and must be watched through spies and audits.
★Kautilya is often called the Indian Machiavelli for this hard-headed approach to administration.
★Kautilya compared detecting embezzlement to knowing when a swimming fish drinks water, and he punished the whole chain of bribe-giver, receiver and keeper.
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