Abstract
In 1906, a major uprising erupted in the British colony of Natal after the collection of a
newly introduced poll tax. This uprising was the culmination of a prolonged period of
tension between the discontented African peasants and the government of the day.
The tax burden in the colony was disproportionately skewed against the African
peasants with limited tax benefits flowing to the taxpayers’ communities. The uprising
manifested in a series of disturbances, with the major disturbance referred to as the
“Bambatha rebellion”, named after the rebel leader, Bambatha.
Just over a century later, the pressure on individual taxpayers in the Republic of South
Africa is on the increase. The discontent and dissatisfaction of individual taxpayers are
mounting. The research indicates that growing reliance on personal income tax has
materially outplaced the contribution of company tax placing individual taxpayers,
especially taxpayers in the higher income tax brackets, under severe financial
pressure.
This historical qualitative case study investigates the economic, social, and political
factors present prior to the Bambatha rebellion in 1906 and compares those factors
with the current tax climate in the Republic of South Africa to assess the possibility of
tax resistance and/or tax revolt in the country. This study explores the nature of the
tension between tax subjects and the state using the case of the British colony of Natal
in order to determine the theoretical juncture where tax compliance shifts to tax
resistance.
The study draws potential parallels between the current context of taxpayer
dissatisfaction in the Republic of South Africa and the context leading up to the
Bambatha rebellion. The research indicates that various parallels exist between the
situation in the British colony of Natal and the current tax climate in the Republic of
South Africa. The most significant parallels identified are the erosion of trust between
the taxpayers and the state, the skewed tax burden towards one part of the population,
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and the fact that the benefits are not flowing to the actual payers of the tax. The
research relies on the various theories underlying the reasons for revolt and resistance
by taxpayers over the centuries.
The contribution of this study is in the identification of contextual similarities that could
caution the government and authorities against a possible or imminent threat of a tax
revolt in the country.
Key terms: British colony of Natal, Bambatha rebellion, hut tax, individual taxpayers,
tax resistance, tax revolt.