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A government exacts various taxes from the citizens, such as income tax and sales tax, which the citizens are able to pay by their different material activities: agriculture, trade, industry and so on. This taxation is compared to the sun’s drawing water from the earth. When there is again need of water on the surface of the globe, the same sunshine converts the water into clouds and distributes it all over the globe. Similarly, the taxes collected by the government must be distributed to the people again, as educational work, public work, sanitation work, etc. This is very essential for a good government. The government should not simply exact taxes for useless squandering; the tax collection should be utilized for the public welfare of the state.
Srimad Bhagavatam 10.20.5: The Summum Bonum
Rainy Season and Autumn in Vṛindavana
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