A Critical Analysis of the Taxation System in Medieval India

Abstract

The economic history of medieval India has been reconstructed by historians on the basis of inscriptions, coins, monuments, religious literature, and accounts of foreign travelers. Compared to the medieval period, the ancient period witnessed the composition of a larger number of historical texts. Contact with foreign Muslim rulers led to the development of a new philosophical outlook within Indian society, which directed human attention not only toward spirituality but also toward the material world during this period.

Consequently, alongside religious and philosophical texts, numerous authentic works are found in Persian and Arabic literature of the Sultanate and Mughal periods. Most of the authors of these works were foreign Turkish and Afghan rulers or scholars. These writers were interested in the progress of Islam in India, as well as in political and economic matters within the framework of Islamic governance.

In the present research paper, it is argued that these texts were neither entirely impartial nor written strictly on the basis of scientific reasoning. However, due to the scarcity of alternative sources, they remain indispensable for reconstructing the historical knowledge of the medieval period. From an economic perspective, their use is highly valuable, as they provide insights into the socio-political, economic, and cultural conditions of Indian society at the time, including aspects of deprivation and exploitation.

Furthermore, to systematize historical understanding, it is essential to correlate these research materials with currently available resources and the critical literary analyses preserved in libraries, which play a crucial role in reconstructing the past.