La Chambre des représentants du peuple de l’Annam face au projet de réformes des impôts du Gouvernement en 1938

Abstract

The article describes the tax system in the Annam under colonial period and the project of reforming capitation and land tax of the French protectionist government in 1938. The work clarifies the process by which the parliamentarians in the Chambre des représentants du peuple de l’Annam (The Chamber of Representatives of the people of Annam) rejected the Government’s new tax reform project at its 1938 annual meeting which took place from September 12 to September 21 at Hue. Since then, we have analyzed the subjective and objective causes leading to the aforementioneds success of the Chamber. One of the main contributions that the research results have made is to prove that parliamentary struggle was a peaceful and lawful tactic for the colonial people to achive some legitimate and democratic rights. Thereby, the study significantly contributes to demonstrate that parliamentary struggle is an inseparable part of the patriotic and revolutionary movement in Viêt Nam during the French colonial period.

Keywords

• Annam
• Chamber of Representatives of the People of Annam
• capitalization
• land tax
• parliamentary struggle
• French colonial period