LIJDLR

TEMPLES AND TAXES: FISCAL SUPPORT FOR RELIGION UNDER THE CHOLA DYNASTY, VIJAYANAGARA EMPIRE AND JAGANNATH TEMPLE

Dhanavel B, Final Year Student of LL.M. (Taxation Laws) in Government Law College, Coimbatore, Affiliated with the Tamil Nadu Dr. Ambedkar Law University, Tamil Nadu (India).

Imposing Tax is the sovereign power of the state. It can impose tax and use it for the general purpose of the people. Welfare states use tax revenue for the general welfare purposes, irrespective of giving weightage to any particular religion. By referring to the history of India, some Indian kingdoms used tax revenue for the development of the Hindu temples. They used some special taxes for that purpose. This is called “Religious Taxes”.  Sometimes, ruling kings levied this kind of tax for the development of religion, and sometimes, temple administration got the power to impose taxes and used it for its development. Some kingdoms used their general tax revenue towards religion. Those taxes served the intended objectives. Chola Dynasty, Vijayanagara Empire and Jagannath Temple are some examples for such practices.  But in the present day, sovereign states have transformed into secular sovereign states. So, there is no such imposition of religious taxes now. Some temple administrations still impose fees and other levies for their development, but no sovereign imposition of religious taxes now.

📄 Type 🔍 Information
Research Paper LawFoyer International Journal of Doctrinal Legal Research (LIJDLR), Volume 3, Issue 4, Page 325–336.
🔗 Creative Commons © Copyright
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License . © Authors, 2025. All rights reserved.