social and human sciences review مجلة العلوم الاجتماعية والانسانية
Volume 9, Numéro 18, Pages 19-38

Les Impôts Arabes Pendant L’occupation Française

Authors : Ali Bousnobra .

Abstract

This article discusses the history of the introduction of the French taxation in Algeria since 1830 and which are: land taxes Movable properties , patent taxes and Taxes on the indices of wealth doors and windows But the tax Administration found a lot of problems to implement them on the Algerian population since there was a dual taxation system :the taxation of the Emir of Abd-elKader 1830-1847 which was applied on the regions under his command by the treaty signed by General Desmichel in 1834 , which included : the ZAKAT, L Achour,The Maouna (aid),and Khatiaa (foul) The French tax system consisting of a dual regime Arabo-islamic and French .I wanted to show that the Algerian tax system was not only easy, and accepted by the Arab population ,but also very profitable for the French tax administration , which abused of this profitability in order to increase the payments of Arabs to push them to abandon their fertile lands at very low prices to newly arrived settlers . This situation continued until 1911 where the double taxation was abandoned , but the French settlers have taken all fertile lands.

Keywords

The French Taxation; Land taxes, the zakat ; L'Achour; the Algerian tax system.