Taxation and the dynamics of cross-border migration between Cameroon, Chad and Nigeria in the colonial and postcolonial period
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4 août 2017
- handle: 10670/1.npe0v3
- isbn: 9789728335229
- eisbn: 9789898862488
https://creativecommons.org/licenses/by-nc-sa/4.0/ , info:eu-repo/semantics/openAccess
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Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Patrice Pahimi, « Taxation and the dynamics of cross-border migration between Cameroon, Chad and Nigeria in the colonial and postcolonial period », Centro de Estudos Internacionais, ID : 10670/1.npe0v3
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Taxation is an important factor of social and political upheavals and revolts in the history of humanity. Populations in northern Cameroon, even those accustomed to taxes, have hardly integrated modern taxes into their universe, as they are considered to be opposed to traditional taxes. Colonial tax is therefore regarded as a factor of enslavement or impoverishment. For the colonial administration, however, acceptance of tax was the barometer of the local people's submission to authority. Any refusal was treated as a challenge, insubordination or open rebellion. It was partly to avoid the effect of this shock and especially humiliation due to taxes that many people opted for temporary or permanent migration. The colonial administration described this as tax evasion or a form of delinquency. For the people, the idea was to seek a tax haven, a place where tax rates were lower. The Cameroon-Nigeria borders are therefore comparable to sieves because of their porosity. The result was the depopulation of certain areas to the benefit of others and, by extension, the economic fragility of the departure zones.