일제하 대만 지방재정의 구조와 추이, 1902~1936 — 세입 부문을 중심으로 —

다국어 초록 (Multilingual Abstract)

As Japan’s famous economist Yanaihara Tadao said “Taiwan’s local accounts, in short, is a safety valve on annual accounts of Taiwan Government-General.”, local pubic finance became an excellent detour by which Taiwan Government-General was able to realize its policy intention, avoiding some interventions that home government or Imperial Diet could inflict. In addition, a precise evaluation on tax burden of colonial residents needs reconstruction of local annual revenues and total revenues of colonies. Accordingly, to make clear the structure and trends of Taiwanese local pubic finance under Japanese rule will help to deepen our understanding of colonial financial histories.
Based on my own observations and analyses, I confirmed the dependency of local annual revenues on annual accounts of Government-General, and also confirmed that colonial residents had to cover almost all the expenses caused by introduction of local autonomy since 1920. My paper also found that the portion of local annual revenues against annual accounts of Government-General increased from 18% in the first half years to 30% in the second half years, which means that local annual revenues remarkably contributed to Taiwan’s fiscal “golden age.” Finally, my studies on local pubic finance of colonial Taiwan will lead to studies on local pubic finance of colonial Korea.

목차 (Table of Contents)

• 머리말
• 1. 지방 세입(1): 세수입
• 2. 지방 세입(2): 세외수입
• 3. 지방 세입과 총독부 세입
• 맺음말
• 참고문헌
• 〈Abstract〉