KAUTILYA's Principles of Taxation and ADAM SMITH's Canon of Taxation

Kautilya alias Vishnu Gupta (who is famously known as Chanakya) was an Indian politician, strategist and writer. He is well known for his text "ARTHASHASTRA". He lived during 350 BC-275 BC. 

Adam Smith, Father of Economics, is well known for his famous book "The Wealth of Nations". He  lived during 1723 AD–1790 AD. 

What's common between the Both or Why I am mentioning about both of them here now? Kindly read both Kautilya's Principle of Taxation and Adam Smith's Cannons of Taxation that are as follows:

KAUTILYA'S Principles of Taxation:

1. Taxation should be Such that it may not be felt by the Poor.

2. In raising taxes higher, it should be done little by little when the realms prosperity is increasing. It should be Mild.

3. Taxes should be levied on Proper Places at proper time in a proper form.

4. It should be reasonable and equitable.

ADAM SMITHS Cannons of Taxation:

1.Cannon of Equality :- Ability to pay principle.

2.Cannon of Certainity:- The amount of tax should be Paid.

3.Cannon of Convenience:- Less burdensome to tax payer.

4.Cannon of Economy:- tax should be collected to minimum Possible Level.

This is just a small comparison between Kautilya's Principles of taxation and Adam Smiths cannon of taxation.  I am leaving this post open  to you.