Taxation in Africa since colonial times
(2023) p.1-16- 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... (More)
- 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. (Less)
Please use this url to cite or link to this publication:
https://lup.lub.lu.se/record/035521ad-dcf4-41d2-8af6-893fb3223f57
- author
- Gwaindepi, Abel LU
- organization
- publishing date
- 2023-10-05
- type
- Chapter in Book/Report/Conference proceeding
- publication status
- published
- subject
- host publication
- 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
- editor
- Frankema, Ewout ; Hillbom, Ellen ; Kufakurinani, Ushehwedu and zuSelhausen, Felix M.
- pages
- 1 - 16
- publisher
- African Economic History Network
- ISBN
- 978-94-6447-652-1
- language
- English
- LU publication?
- yes
- id
- 035521ad-dcf4-41d2-8af6-893fb3223f57
- alternative location
- https://www.aehnetwork.org/textbook/taxation-in-africa-since-colonial-times/
- date added to LUP
- 2023-10-10 13:31:08
- date last changed
- 2023-10-12 13:02:51
@inbook{035521ad-dcf4-41d2-8af6-893fb3223f57,
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.}},
author = {{Gwaindepi, Abel}},
booktitle = {{The History of African Development : A Textbook for a New Generation of African Students and Teachers}},
editor = {{Frankema, Ewout and Hillbom, Ellen and Kufakurinani, Ushehwedu and zuSelhausen, Felix M.}},
isbn = {{978-94-6447-652-1}},
language = {{eng}},
month = {{10}},
pages = {{1--16}},
publisher = {{African Economic History Network}},
title = {{Taxation in Africa since colonial times}},
url = {{https://www.aehnetwork.org/textbook/taxation-in-africa-since-colonial-times/}},
year = {{2023}},
}