Maurya empire which existed before the Gutpa empire was very centralized, meaning, that the subjects depended entirely on the emperor skills to make good decisions and command loyalty. The tax system was extensive, imposing heavy taxes on subjects. The emperor intervened directly in these matters.
On the other hand, some people (leading families) in Gutpa empire had certain "citizenship". This status included political rights as well as obligations.
Gutpa empire came when his predecessor had dissapeared, it followed a more decentralized system, whose administration was bestowed on local leaders who were selected among leading families. These leaders were sent as representatives to the city council where desicions were made.
The tax system of the Gutpa empire was more liberal when imposing taxes on citizens.
