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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Introduction of direct taxation in Northern Ghana, 1898-1939
Author:Bagulo Bening, RaymondISNI
Year:2013
Periodical:Legon Journal of Sociology (ISSN 0855-6261)
Volume:5
Issue:1
Pages:84-114
Language:English
Geographic term:Ghana
Subjects:taxation
colonial administration
1900-1949
Abstract:This article discusses the introduction of direct taxation by the British colonial authorities in the Northern Territories of the Gold Coast between 1898 and 1939. The tax policy was implemented without violent reactions or massive protests from the population despite opposition to the policy from identifiable groups such as soldiers and non-indigenes of the area working for the colonial administration and some chiefs. Archival sources provided the bulk of the data for the paper. The author argues that the success of the introduction of direct taxation in the Northern Territories was due in part to the considerable isolation of the area from the main stream of contemporary developments in the rest of the Gold Coast. Furthermore, as a result of the visible development initiatives in the Northern Territories following the introduction of direct taxation, the native authorities in the Colony and Ashanti gradually accepted this principle. Bibliogr., notes, ref., sum. [Journal abstract]
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