Pression fiscale et appauvrissement chronique sur les hautes terres centrales malgaches (1896-1945)
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Abstract EN:
This work seeks to measure the degree of impoverishment of the tax-payers during the colonial period in madagascar, between 1896 and 1945, in a mostly rural society of rice growers. The proces of impoverishment is not quite new. It started during the royal period preceding the conquest. But the difference lies in the context of colonial oppression and in the creation of personal tax as main way of taxation. The financial resources of tax-payers are limited, just as they were during the royal period. The fiscal burden and particularly the personal tax develops much more quickly than prices and wages. But fiscal pressure is much higher in betsileo than in imerina, and higher in tananarive than in rural districts. Between 1896 and 1945, there is no abatement of the pressure. It is at its heighest under gallieni and his two succesors as well as under olivier. Because of its burden, the personal tax gives rises a series of reactions, from the falsification of personal papers to the stealing of oxen, a process which has deeply unsettling effects on the whole of society and consequently on the levying of taxes itself.
Abstract FR:
Ce travail est une tentative de presentation de l'appauvrissement des contribuables sous l'action de l'impot colonial a madagascar durant la periode qui va de 1896 a 1945 dans un milieu essentiellement agricole, en l'occurence rizicole. Ce processus d'appauvrissement n'est pas un fait tout a fait nouveau. Il plonge ses racines dans la periode royale precedant la conquete. Ce qui est different c'est le contexte dans lequel il a evolue, mais aussi l'apparition de l'impot personnel comme principale charge fiscale. Comme pendant la periode royale, les facultes imposables des contribuables sont mediocres. Les charges fiscales, en particulier les impots personnels, ont evolue beaucoup plus vite que le prix et le salaire. Mais la pression est beaucoup plus vive dans le betsileo qu'en imerina, a tananarive qu'en milieu rural. De 1896 a 1945 la pression reste dure. Mais elle culmine sous gallieni et ses deux successeurs immediats et sous l. Cayla. La periode la plus lache se situe sous m. Olivier. A cause du poids qu'il represente, l'impot a suscite de nombreuses reactions allant du faux livret au vol de boeufs, veritable destabilisation de la societe donc des conditions de la realisation de l'impot elles-memes.