“The process of tax exaction is very nicely explained in this verse. Tax exaction is not meant for the sense gratification of the so-called administrative heads. Tax revenues should be distributed to the citizens in times of need, during emergencies such as famine or flood. Tax revenues should never be distributed amongst governmental servants in the form of high salaries and various other allowances. In Kali-yuga, however, the position of the citizens is very horrible because taxes are exacted in so many forms and are spent for the personal comforts of the administrators.
The example of the sun in this verse is very appropriate. The sun is many millions of miles away from the earth, and although the sun does not actually touch the earth, it manages to distribute land all over the planet by exacting water from the oceans and seas, and it also manages to make that land fertile by distributing water during the rainy season. As an ideal king, King Prthu would execute all this business in the village and state as expertly as the sun.
King Prthu is herein compared to the earthly planet as far as his tolerance is concerned. Although the earth is always trampled upon by men and animals, it still gives food to them by producing grains, fruits, and vegetables. As an ideal king, Maharaja Prthu is compared to the earthly planet, for even though some citizens might violate the rules and regulations of the state, he would still be tolerant and maintain them with fruits and grains. In other words, it is the duty of the king to look after the comforts of the citizens, even at the cost of his own personal convenience. This is not the case, however, in Kali-yuga, for in Kaliyuga the kings and heads of state enjoy life at the cost of taxes exacted from the citizens. Such unfair taxation makes the people dishonest, and the people try to hide their income in so many ways. Eventually, the state will not be able to collect taxes and consequently will not be able to meet its huge military and administrative expenses. Everything will collapse, and there will be chaos and disturbance all over the state.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “”Srimad Bhagavatam””, Fourth Canto, Chapter 16 – Text 06 & 07″
