Probably the most accurate description of Chanakya can be found in Nehru's words in the book ‘Discovery of India’. Chanakya has been called the Indian Machiavelli and to some extent the comparison is justified. But he was a much bigger person in every way, greater in intellect.

According to Professor Roger Boesche, "To return to Machiavelli's after reading the military writings of Kautilya is jolting. They(Kautilya and Sun Tzu) were also prepared to win in ways Machiavelli would regard as dishonourable and disgraceful (assassination, disinformation, causing quarrels between ministers by bribes or by means of jealousy over a beautiful woman planted as a secret agent, and so on). Machiavelli offers no systematic discussion of even guerrilla warfare - would have been easily outmatched by generals reading either Su Tzu or Kautilya."

Chanakya, perhaps is the only personality who has been accepted and revered as a genius both by Indian and Western scholars. He was a great laureate of economics with a glittering intellect to perceive the intricate dynamics of the various economic activities and principles. Even today, one of his maxims on taxation is very much alive and calls for adherence by the governments of the world. According to Chanakya, “ Taxation should not be a painful process for the people. There should be leniency and caution while deciding the tax structure. Ideally, governments should collect taxes like a honeybee, which sucks just the right amount of honey from the flower so that both can survive. Taxes should be collected in small and not in large proportions”.

Chanakya is the personification of statesmanship, political craft, spirit of adventure and unyielding perseverance.