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Article Number - C5D61C563406


Vol.9(3), pp. 23-35 , March 2017
DOI: 10.5897/JAT2016.0212
ISSN: 2141-6664



Review

Taxes, tax payers and collectors-pre and post Menelik: Harari experience



Abdulmalik Abubaker
  • Abdulmalik Abubaker
  • University of Alabama, U.S.A.
  • Google Scholar







 Received: 08 February 2016  Accepted: 20 April 2016  Published: 31 March 2017

Copyright © 2017 Author(s) retain the copyright of this article.
This article is published under the terms of the Creative Commons Attribution License 4.0


Historically, Harar as a trade center linked the high land of Ethiopia with the rest of the world. While merchants were taking out from and bringing in products and services to Harar they were taxed by various institutions. The Amirs of Harar, the Oromo and the Somali chiefs were tax collectors. The Egyptians, occupying Harar for ten years, introduced new taxes. Menelik pledged the Harar customs revenue authority as a guarantee of interest and repayment for the money he borrowed from Italian government. The Hararis, the Oromo People and other merchants who came to Harar were tax payers. The taxes were multifaceted. To find out this, literatures and accounts written by different historians and travelers are reviewed. Various tax related documents are examined. Taxes from Islamic view point and manifestation of civilization are also discussed.

Key words: Amirs, Egyptian rulers, Harari and Oromo people, Menelik, Oromo and Somali chiefs, taxes, Zakah

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APA Abubaker, A. (2017). Taxes, tax payers and collectors-pre and post Menelik: Harari experience. Journal of Accounting and Taxation, 9(3), 23-35.
Chicago Abdulmalik Abubaker. "Taxes, tax payers and collectors-pre and post Menelik: Harari experience." Journal of Accounting and Taxation 9, no. 3 (2017): 23-35.
MLA Abdulmalik Abubaker. "Taxes, tax payers and collectors-pre and post Menelik: Harari experience." Journal of Accounting and Taxation 9.3 (2017): 23-35.
   
DOI 10.5897/JAT2016.0212
URL http://www.academicjournals.org/journal/JAT/article-abstract/C5D61C563406

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