| Abstrakt: |
After the Governor General of Indochina issued the Degree of 8 November 1892 in order to establish some special revenues in some places in Tonkin (northern Vietnam), the people of Hai Duong provincial town began to pay extra taxes besides the ones they had to pay for the Indochinese, Tonkinese, and provincial budgets. These extra taxes included individual tax, land and housing tax, construction tax, transportation tax, market tax etc. The way of calculating and collecting these extra taxes differed from one place to the other and often changed after the issuance of decrees by the Governors General of Indochina and Residents Superior of Tonkin. This article focuses on highlighting the systematic change of the French tax policy in Hai Duong provincial town between 1892 and 1945. [ABSTRACT FROM AUTHOR] |
