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- Gwaindepi, Abel, et al.
(författare)
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Taxation in Africa since colonial times
- 2023
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Ingår i: The History of African Development : A Textbook for a New Generation of African Students and Teachers - A Textbook for a New Generation of African Students and Teachers. - 9789464476521 ; , s. 1-16
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Bokkapitel (refereegranskat)abstract
- This chapter focuses on taxation in Africa since 1900. Using existing data and insights from the literature, the chapter documents taxes collected by colonial and post-colonial states, exploring what was taxed, the types of taxes, the tax revenue patterns and the socio-political contexts shaping taxation policies. It begins by discussing the fundamental principles of taxation and forms of direct and indirect taxes imposed by the colonial and post-colonial states. During the colonial period, a distinction was made between the types of taxes paid by Africans and those paid by the European settlers. The chapter also discusses taxation in the post-colonial period, documenting tax revenue patterns and new taxes introduced, emphasizing the prominent role of consumption taxes which became a dominant source, in the context of many taxation challenges that continue to limit revenue mobilization in Africa.
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