Reform of poll tax in Vietnam under the French Government of Popular Front: The idea of justice in a French colony

Abstract

Poll tax was established in Vietnam from early days of the feudalism system, and was maintained by the French government as effectively economic, financial, and social tools in their colonial policy. From the late 19^th century, the colonial government changed the poll tax for several times; in which the reform in the period of the French Popular Front Government in both Tonkin and Annam fashioned the most fundamental and serious transformation. The change was resulted from French government’s new political opinions, pressures of Vietnam’ anti-colonial movement, and especially the misery of low-class Vietnamese. The new poll tax system had many shifts in rules based on the main idea of justice in comparing with the pre-1936 system, including foundation to settle tax, classes of tax, and money on each tax-class. New rules reduced a small part of poll tax for the poorest, and increased tax to the rich. This reform was one of the French colonial government’s policies to “modernize”, “re-organize” rural economy and society in Vietnam. It contributed to growth colonial budget, to maintain stable society, and maintain the French power in Vietnam.