On this Gandhi Jayanti, let us recommit ourselves to the principles of fairness, justice, and equity in all facets of governance, remembering that the true measure of a nation’s progress lies in the well-being of its poorest citizens

As India commemorates Gandhi Jayanti on October 2nd, celebrating the birth anniversary of Mahatma Gandhi, it is imperative to revisit the philosophies that propelled our nation toward independence. Among the myriad principles he espoused, Gandhi’s views on taxation stand out as a testament to his unwavering commitment to justice, equity, and the welfare of the common man. The Salt Tax and the Dandi March: A Catalyst for Change On March 11, 1930, on the eve of the historic Dandi March, Mahatma Gandhi delivered a stirring speech to a gathering of 10,000 on the Sabarmati sands in Ahmedabad. This march was not merely a protest against the British-imposed salt tax; it was a symbolic act challenging the very foundation of unjust taxation. Refer to the full speech here: Speech of Mahatma Gandhi On The Eve Of Historic Dandi March The salt tax exemplified the exploitative nature of colonial rule. Salt, a basic necessity for every individual, was heavily taxed, affecting the poorest segments of society the most. Gandhi saw this as a direct attack on the rights and dignity of the Indian populace. By choosing salt—a ubiquitous commodity—as the focal point of his civil disobedience, he highlighted how oppressive taxation can become a tool of subjugation. Taxation as a Moral Issue Gandhi viewed taxation not just as an economic mechanism but as a moral issue intertwined with the principles of justice and fairness. He believed that any tax imposed should meet the following criteria: 1. Equity and Fairness: Taxes should be levied in a manner that does not disproportionately burden any particular segment of society, especially the poor. 2. Consent of the Governed: Taxation should be implemented with the consent and for the benefit of the people, not as an instrument of oppression. 3. Utilisation for Public Good: Revenue collected from taxes should be used transparently for the welfare and development of society. In his speech before the Dandi March, Gandhi urged the people to engage in nonviolent resistance against unjust laws, emphasising that the fight was not against taxation per se but against its unfair application. He declared, “Let our pledge of truth and nonviolence as the only means for the attainment of Swaraj be faithfully kept.” Nonviolent Resistance and Civil Disobedience Gandhi’s approach to combating unjust taxation was rooted in the principles of Satyagraha—nonviolent resistance and civil disobedience. He called upon citizens to: Manufacture Salt: By making their own salt, Indians directly defied the salt laws, asserting their rights over natural resources. Boycott Foreign Goods: Encouraging the use of indigenous products undermined the economic stranglehold of the British. Refuse to Pay Taxes: Where feasible, he advocated for the non-payment of taxes that were deemed unjust. These actions were not mere acts of rebellion but strategic moves to reclaim autonomy and assert moral authority over oppressive systems. Taxation in Free India: Gandhi’s Vision Gandhi’s vision for taxation in an independent India was one where the government’s role was minimal, and self-reliance was paramount. He envisaged a decentralised economy with: Minimal Taxation: Taxes should be low and fair, ensuring that citizens are not overburdened. Local Governance: Empowering village panchayats to manage local resources and taxation. Transparent Utilisation: Ensuring that tax revenues are used effectively for public services like education, healthcare, and infrastructure. He believed that a government’s legitimacy stems from its ability to serve its people justly. In his words, “Even free India will not be able to accommodate a greater number of public servants… Our starving millions can by no means afford this enormous expenditure.” Relevance in Contemporary Times Today, as we grapple with complex global economic challenges, Gandhi’s principles on taxation offer valuable insights: Progressive Taxation: Implementing tax systems where the wealthy contribute a fairer share aligns with Gandhi’s emphasis on equity. Transparency and Accountability: Governments must ensure that tax revenues are allocated effectively, combating corruption and misuse. Citizen Engagement: Encouraging public participation in fiscal policies fosters a sense of ownership and responsibility. The global discourse on taxation, especially concerning multinational corporations and wealth inequality, echoes Gandhi’s concerns about fairness and justice. Conclusion Mahatma Gandhi’s views on taxation were deeply rooted in his commitment to social justice, nonviolence, and the empowerment of the marginalised. As we honour his legacy on Gandhi Jayanti, it is incumbent upon us to reflect on these principles and strive to implement them in our current economic frameworks with necessary adaptation that time demands. His teachings remind us that taxation is not merely a fiscal tool but a reflection of a society’s values and priorities. By embracing Gandhi’s vision, we can work towards creating a more equitable and just society, ensuring that the burdens and benefits of taxation are shared fairly among all citizens.