The Arthasastra is an ancient Sanskrit Indian treatise on statecraft, economic and military strategy. Kautilya, is historically credited with being the author of the book. The latter had been a scholar at Takshashila, Emperor Chandragupta Maurya 's teacher and guardian.Arthashastra looks at issues of social welfare and collective ethics which keep the society together. It advises the king to start public projects such as the construction of irrigation waterways and building fortresses around the major strategic holdings and municipalities or to the exemption from taxes on those affected in times and areas ravaged by drought, disease and other conduct, or by war.
While Kautilya is commonly credited with the research, this assertion has been questioned. The text itself refers to three authors: Chanakya, Kautilya, and Vishnugupta, and some scholars say that they are three different persons, while others say that they are the same person.
The philosophical school in Charvaka, founded in 600 BC and attributed to a religious reformer named Brhaspati, has a very direct impact on the structure of ArthashastraCharvaka refused to focus upon individual perceptions of all religious authority and the scriptures in establishing truth. This rejects the presence of something that the senses can not perceive and promotes the pursuit of pleasure to be the highest value of life.