ABSTRACT

This study explores possibilities for resourcing rangatiratanga, or Indigenous self-determination. We start by illustrating the role of taxation in erasing Indigenous sovereignty to first establish colonial authority, and then maintain this authority through an inequitable taxation system. We are motivated by emerging arguments around the importance for Indigenous practices and perspectives in governance, but without the proper resourcing to do so, Indigenous peoples rely on limited capacity and immeasurable amounts of unpaid labour. We thus explore how a colonial authority has resourced its authority, and erased Indigenous sovereignty, while exploring opportunities to resource Indigenous self-determination. This study merely scratches the surface of possibilities by mapping and mirroring sources of revenue generated by the Government of New Zealand and imagining how this revenue can either be shared through various means (incremental opportunities) or how Indigenous authorities can resource themselves through alternative means (progressive opportunities). In doing so we take the possibilities of a Te Tiriti-compliant taxation system seriously.

摘要

本研究探讨了为rangatiratanga（即土著自决）提供资源的可能性。我们首先说明税收在消除土著主权中的作用，首先建立殖民当局，然后通过不公平的税收制度维持这种权力。我们受到围绕原住民实践和治理观点的重要性的新争论的推动，但如果没有适当的资源来做到这一点，原住民只能依赖有限的能力和无法估量的无偿劳动。因此，我们探讨殖民当局如何为其权力提供资源并消除土著主权，同时探索为土著自决提供资源的机会。本研究仅触及了可能性的表面，通过映射和反映新西兰政府产生的收入来源，并想象如何通过各种方式（增量机会）分享这些收入，或者原住民当局如何通过替代方式（渐进式机会）为自己提供资源。机会）。在此过程中，我们认真对待符合 Te Tiriti 税收制度的可能性。