ABSTRACT

This research is a documentary on  with  3 objectives, namely: 1. to study the commerce and collection the tax in the Theravada Buddhist Scriptures, 2. to study the Dhamma Principle on the commerce and collection the tax in Theravāda Buddhist Scriptures, 3. to study the value and the characteristic of  collecting the tax according to the Buddhist Scriptures.

From the study, it is found that the commerce in Theravada Buddhist Scriptures means the buying  and the exchanging of the goods and the materials for eating and using. Both in the community and in the village.  Including the sending for selling in other states. At the Buddhist  time, the mercharts  sent  the goods to other countries for selling. The sellers sent the goods to other  countries by the cats and by the ships. At the Buddhist time, the goods were the agricultural ones. Which were divided  into 3 kinds, namely; the general goods for eating and using.2 the goods in the type of the lands and the houses.3 The goods in the types of the service.

The Doctrinal principles used in selling the goods are Ditthadhammikatthapayojanas(Virtues conducive to benefis  in the present) whick are:-

1. Utthanasampada (achievement diligent)

2. Arakkhasampada (achievement protection)

3. Kalyanamettata (association  with  good people)

4. Samajivita (living  economically)

The qualifications of possessed by the merchants are of 3 kinds:-

1. Cakkhuma = shrewd

2. Vidhuro = capable  of  administering  business

3. Nissayasampanno, having  good  credit  rating

The qualifications in the commerce in the Buddhist scripture are   as follows:-

            1. To be honest and to be of justice

2. Right   Livelihood

3. To be of good vision.

4. To be diligent

5. To return  the profit to the donation

The collections the tax  at the Buddhist time were of 3 types namely:

            1. The movement sent the officer to the tax.

2. The rich people in the village were representative of the king and were the collectors of the tax.

3. The king would allowed other persons to collect the tax by themselves.

The Doctrinal principle  used in collecting the tax are of 3 kinds namely:-

            1. Reasons  for earning and  having wealth (The Boga – Adiya)

2. By  paying  taxes  and  duties  and so on.

3.  Virtues  for lay  people (The principles of Gharavasadhammas)

The principles for those who collect the tax  are Rajasangahavatthus (A  ruler’s bases of sympathy).