일제하 대만ㆍ조선 총독부 세입의 추이와 구조 - 조세수입과 조세부담을 중심으로 -

Abstract

As a result of a comparative study on Government-Generals’ annual revenues in Korea and Taiwan under Japanese occupation, I found some features as follows: First, the fact that tax revenue and government enterprise revenue occupied overwhelming portion in overall annual revenue was already verified in numerous studies years ago. But by observing annual revenue in detail focusing on substantial tax revenue and monopoly net profit, we could show the difference between finance of Taiwan Sotokufu and that of Chosen Sotokufu. In other words, the difference in the result of monopoly enterprise in the two region resulted in sharp contrast between “abundant” Taiwan finance and “feeble” Chosen finance. Second, by observing the tax burden in the two region relating it into GDE(General Domestic Expenditure, that is productivity), we came to have a clue to the question: why Taiwanese people were able to bear relatively higher tax burden, whereas Korean people have been suffering from relatively lower tax burden? To sum up, Taiwanese finance under Japanese occupation showed the structure of high cost and high efficiency in both the annual revenue and annual expenditure. But we are not sure whether this financial model which operated effectively in Taiwan also did so in Colonial Korea. According to what we have seen in this article, Colonial Korea’s cost, efficiency and economic growth was lower than those of Colonial Taiwan, Colonial Korea’s exploitation was higher than that of Colonial Taiwan. This financial differences may have affected the difference in the historical memory of the two peoples on colonial period since 1945.