[Solved] Taxation under Krishna Deva Raya: Land and Industry

Taxation under Krishna Deva Raya: Land and Industry

Under Krishna Deva Raya, the Vijayanagara Empire fixed land taxes based on the quality of the land and levied an industrial tax on private workshops. These policies ensured a balanced and steady revenue stream for the state.

Primary Reference: Standard Educational Reference

Archived: 2016

Updated: 7 Apr 2026

Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:
1. The tax rate on land was fixed depending on the quality of the land.
2. Private owners of workshops paid an industries tax.
Which of the statements given above is/are correct?

[UPSC CSE Pre 2016]

Detailed Solution & Historical Context

Concept

Krishna Deva Raya’s administration was known for its sophisticated and diverse revenue model. This allowed the empire to maintain its vast military and cultural grandeur through a fair but comprehensive tax system.

Authentic Source Evidence

The state categorized land based on fertility and crop type to determine the tax rate. Additionally, the economy was not just agrarian; private workshops and industries (like weaving and metallurgy) were also subject to a specific 'industries tax' or professional tax.

Analytical Breakdown

Logic 1 (Statement 1): Correct. Revenue assessment was scientific—wet lands, dry lands, and garden lands had different tax structures to ensure farmers weren't over-taxed during bad harvests.

Logic 2 (Statement 2): Correct. Artisans and workshop owners were part of the formal economy and contributed to the state treasury through professional taxes, alongside income from ports and customs.

Conceptual Deep Dive & Logic

"Besides land and industry, what were other revenue sources for Vijayanagara?"

Other sources included customs duties at ports, tributes from vassal chiefs, and taxes on various professional services.

Examiner's Mindset & Pro-Tip

"The use of land-quality-based taxation shows that Vijayanagara had a highly organized bureaucracy capable of detailed surveying and assessment."

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Regarding the taxation system of Krishna Deva, the ruler of Vijayanagar, consider the following statements:1. The tax rate on land was fixed depending on the quality of the land.2. Private owners of workshops paid an industries tax.Which of the statements given above is/are correct?