일제하 조선 지방세입의 구조와 추이, 1910～1936 - 대만과의 비교를 겸하여 -

Abstract

This paper has three goals. first I would like to show overall local governments’ revenue of colonial Korea from 1910 to 1936; second I would like to observe the relaionships between local governments’ revenue and that of the government-general. And third on the basis of my own estimation, I would like to calculate tax burden of Korean people under Japanese rule. First I was able to the whole scale of local governments’ revenue of colonial Korea from 1910 to 1936. And I found that colonial Korea’s local pubic finance had something in common with that of colonial Taiwan, for example, the superiority of national tax to local taxes, the superiority of upper local government to lower local government, and so forth. Also I found that colonial Korea had unique revenue system like school-financing(학교비) or school union(학교조합), which had originated from the difference of the paths of colonization. Moreover I found that contrary to general belief, the government-general of Korea was more aggressive than government-general of Taiwan in utilizing local governments’ revenue in order to realize its policies taking a detour to avoid interference from central government or national diet in Tokyo. And finally, on the basis of my own estimation, I tried to compare tax burden of Korean people under Japanese rule with that of Taiwan people under Japanese. As a result, I found that Taiwan people’s tax burden was 2.6 times of Taiwan people’s tax burden, but Taiwan people could afford to be capable of paying heavier taxes because Taiwanese economy grew enough to cover the heavy taxes unlike colonial Korea. In sum, Korean people probably got the feel of more tax load with the skin than Taiwan people.