It is wrong to see Kautilya as an idealistic philosopher full of morality, ethics and principles.
He can be associated with these terms but not in the political sphere at least. In political dimension talking about Rajdharma, he says that the king should constantly struggle to augment his power.
Also, he says that “sole dharma (raj dharma) of the king is to protect the dharma (swadharma) and varnashram.” But at that time caste mobility didn’t exist and Brahmanic supremacy was so rigid. So that means this establishment of varnashram can not be seen in a positive manner as simply division of labour. Because Jainism, Buddhism and more or less Upanishads have already been propounded as a response to the Brahmanical supremacy established by the Vedas, know as Shamanic tradition in Indian Political Thought. Kautilya even allows the king to kill the person who comes in his path towards achieving the goals.
Kautilya says ahimsa, sāuca, satya, anasūya, ānrsamsya and ksamā are the common bounden duties of everybody but he puts the king out of it. He allows the king to violate these duties.
Duty is basically Dharma. So if one performs his/her duties s/he is performing dharma if not then adharma. He even exploits the religiosity of people. He allows the king to loot the temples in the emergency. So Kautilya’s king can be untruthful at times and also uses foul means to achieve ends. His views on women are also repugnant.
So Kautilya crosses the boundary of morality and enters into amoral acts as far as the state/king is concerned. Kautilya is a realistic and practical philosopher. It can also be said that for him end justifies the means. No question that Kautilya has laid the foundation of a sophisticated and scientific administration but at the same time, he had regressive, fallacious and immoral views regarding certain issues.

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