Taxation in Africa since colonial times

Forskningsoutput: Kapitel i bok/rapport/Conference proceedingKapitel samlingsverkForskningPeer review


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.
Titel på värdpublikationThe History of African Development
Undertitel på värdpublikationA Textbook for a New Generation of African Students and Teachers
RedaktörerEwout Frankema, Ellen Hillbom, Ushehwedu Kufakurinani, Felix M. zuSelhausen
FörlagAfrican Economic History Network
ISBN (elektroniskt)978-94-6447-652-1
StatusPublished - 2023 okt. 5

Ämnesklassifikation (UKÄ)

  • Ekonomisk historia


Utforska forskningsämnen för ”Taxation in Africa since colonial times”. Tillsammans bildar de ett unikt fingeravtryck.

Citera det här