An Investigation on the Nature of Taxation in Inscriptions Belong to 10th Century A.D (Based on Selected Inscriptions)

Abstract

There is hardly any primary source that a person who investigates Sri Lankan history can appreciate more than the inscriptions. Inscriptions, which trace their origins back to the third century B.C., reveal facts about every field of politics, economy, society, culture, and religion. Inscriptions of the 10th century A.D. reveal the medieval Sinhalese period in terms of epochs. Taxation became the primary source of income in the economy at this stage. A tax is a compulsory payment to the government without direct benefits. Accordingly, tax can be described as a payment made by private property owners as support to the government. The main purpose of this research is to uncover information about the types of taxes that can be identified by the inscriptions written in the tenth century AD. The nature of the tax system included in the inscriptions of the tenth century and how the tax system contributed to the government is the research problem of the present study. Data were gathered using primary and secondary literature sources under the qualitative research method. In inquiring about the constitutional regulations and provisions imposed by the inscriptions of the tenth century, taxes were sometimes levied materially or financially to meet the needs of the government. It is evident from these inscriptions that taxes were imposed to cater to specific needs, with the emergence of the state within human civilisation. Findings reveal that numerous tax methods documented in these inscriptions, including Melātsi, Dasavida, Gampatti, Peranāttiyam, Ratdag, Pātta, Ayabadu, Telpadda, Sut Badu, Warada Dada Ata, Raddada, Ulwādu, Gedad, Sihindada, Kīna, Kodad, Mimsowas, Kulī, and Mahawar.Furthermore, this study illustrates how the kings worked hard to create an organized society through the tax systems implemented in the tenth century AD.