Principles of Taxation

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Chapter 7

History of Taxation

The First known system of taxation was in Ancient Egypt around 3000BC to 2800 BC.

In Biblical times, tax is already prevalent. According to Genesis 47:24:

But when the crop comes in, give a fifth of it to pharaoh. The other four-fifths you may keep.....

Tribute was the residence tax during the Spanish times. Portuguese in 1502 charged Sultan Ibrahim Malindi annual tribute (tax) of 1,500 meticals of gold

The British introduced

• Hut and Poll Tax in 1901,
• land tax 1908,
• Graduated personal tax 1933

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