Hồ Tuấn Dung

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Abstract

The system of the tax was an essential tool of exploitation of French
colonialists in Vietnam before 1945.
It consisted of three kinds of indirect tax (for budget of each region) and from
12 to 14 kind of direct tax (for budget of Đông Dương).
They took advantage of the tax. a level of direct tax that was subtle to the
most effective tricks of F'rench colonialist. Beside the system of the taxes that was
passed, there was an other secondary levy was promulgated by local authorities. In
Vietnam society there was existed two methods of exploitation: One was feudalism
and the other was colonialism.
Consequently, Vietnam had to endure level of tax increased from 2 to 2,5%
(each area)