Arthashastra

The Arthaśāstra, attributed to Kauṭilya or Cāṇakya, is a systematic treatise on statecraft, economics, administration, law, diplomacy, intelligence, taxation, war, and royal discipline. It presents governance as a practical science aimed at security, prosperity, order, and expansion of the state. The text covers ministers, spies, courts, revenue, forts, trade, punishment, foreign policy, military strategy, and the duties of a ruler.