일제하 대만,조선 총독부 세입의 추이와 구조 -조세수입과 조세부담을 중심으로- = General Tendency and Structure of Government-Generals` Annual Revenue in Korea and Taiwan -With Focuses on Tax Revenue and Tax Burden-

다국어 초록 (Multilingual 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.

참고문헌 (Reference)

1 문명기, "일제하 대만⋅조선총독부의 세출구조 비교분석" 한국학연구소 44 : 409-454, 2015

2 문명기, "일제하 대만·조선 공의(公醫)제도 비교연구: 제도 운영과 그 효과" 대한의사학회 23 (23): 157-202, 2014

3 문명기, "일제하 대만·조선 公醫制度에 대한 비교사적 접근 - 제도외적 측면을 중심으로 -" 한국학연구소 42 : 319-358, 2014

4 문명기, "식민지라는 물음" 소명출판 2014

5 문명기, "식민지 ‘문명화’의 격차와 그 함의 -의료부문의 비교를 통해 보는 대만ㆍ조선의 ‘식민지근대’-" 한국학연구소 (46) : 33-69, 2013

6 문명기, "대만ㆍ조선총독부의 초기 재정 비교연구 - ‘식민제국’ 일본의 식민지 통치역량과 관련하여 -" 중국근현대사학회 (44) : 91-113, 2009

7 문명기, "대만ㆍ조선총독부의 전매정책 비교연구 - 사회경제적 유산과 ‘국가’능력의 차이 -" 수선사학회 (52) : 377-424, 2015

8 문명기, "대만・조선의 ‘식민지근대’의 격차 – 경찰 부문의 비교를 통하여" 중국근현대사학회 (59) : 69-100, 2013

9 溝口敏行, "舊日本植民地經濟統計–推計と分析" 東洋經濟新報社 1988

10 溝口敏行, "舊日本植民地經濟統計–推計と分析" 東洋經濟新報社 1988

11 "臺灣總督府統計書 (各年版)"

12 臺灣省行政長官公署統計室, "臺灣省五十一年來統計提要"

13 高橋龜吉, "現代臺灣經濟論" 千倉書房 1937

14 "朝鮮總督府統計年報 (各年版)"

15 堀和生, "朝鮮における植民地財政の展開" 5ㆍ6 : 1982

16 大藏省, "明治大正財政史 (第18卷)" 1955

17 平井廣一, "日本植民地財政史硏究" ミネルヴァ書房 1997

18 山本有造, "日本植民地經濟史硏究" 名古屋大學出版會 1992

19 黃通, "日據時代的臺灣財政" 聯經 1988

20 禹明東, "日帝下 朝鮮財政의 構造와 性格" 高麗大學校 大學院 1988

21 矢內原忠雄, "帝國主義下の臺灣" 岩波書店 1988