अर्थशास्त्र ग्रन्थ का रचयितालाई कौटिल्य नामले उल्लेख गरिएको पाइन्छ । 

यो विशाल ग्रन्थ १५ खण्डमा विभाजित छ । प्रत्येक अधिकरणमा अनेक अध्यायहरू छन् । कौटिल्यले सुरुदेखि अन्तसम प्रकरणलाई निरन्तरता दिएका छन् । कौटिलीय अर्थशास्त्रको विषय वस्तुहरूलाई निम्नलिखित शीर्षकहरूमा विभाजन गरेर अध्ययन गर्न सकिन्छ:

१.परिचयात्मक खण्ड, २.राज्य संयन्त्र, ३.अर्थव्यवस्था, ४.आन्तरिक र बाह्य सुरक्षा

The Arthaśāstra is an ancient Indian Sanskrit treatise on statecraft, economic policy and military strategy.Kautilya, is traditionally credited as the author of the text.He was a scholar at Takshashila, the teacher and guardian of Emperor Chandragupta Maurya. Composed, expanded and redacted between the 2nd century BCE and 3rd century CE, the Arthashastra was influential until the 12th century, when it disappeared. 

The Arthashastra explores issues of social welfare, the collective ethics that hold a society together, advising the king that in times and in areas devastated by famine, epidemic and such acts of nature, or by war, he should initiate public projects such as creating irrigation waterways and building forts around major strategic holdings and towns and exempt taxes on those affected.