1.

Summarize Kautilya’s views in relation to public expenditure.

Answer»

Kautilya had included in the main items of public expenditure, religious work, wages and pension payments, organization of military force, arrangement of factories, labour wages, expenditure on agriculture, construction of roads, construction of canals, establishment of educational institutions, expenditure on the protection of forests, expenditure on animals, management of the state building works, etc. Kautilya was biased towards proper control over public expenditure. There was also a provision to punish the accountants for irregularities in state expenditure.



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