FROM PAIK TO GST: A COMPARATIVE ANALYSIS OF THE REVENUE SYSTEM OF THE AHOM KINGDOM AND INDIA’S PRESENT TAX REGIME

Abstract

Taxation has played an important role in the functioning of governments both in the past and in the present. This study takes a close, comparative look at how revenue was generated in the Ahom kingdom (1228–1826 CE) and how taxes work in modern India. The Ahoms followed a unique labour-based structure based on paik and khel systems, where human labour, not land, served as the main resource. They collected revenue through agricultural produce, trade-related duties, tributes and in later years of their rule, they collected revenue in cash. Modern India, however, relies on fully monetized, legally structured, technology-backed taxation system to generate revenue. It includes various direct and indirect taxes such as Income Tax, Corporate Tax, Goods and Services Tax (GST) etc. A comparison between these two systems displays how taxation evolves over time to keep pace with changes in society, economy, and governance. It also helps us to see how ideas from the past still leave their mark today, continuing to influence and shape modern tax policies.

Key Words:  Ahom Kingdom; Direct Tax;  Khel System; Paik System; Taxation.