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- 日野 開三郎
- 九州大学
書誌事項
- タイトル別名
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- TRADE TAX in the T'ANG DYNASTY
- トウダイショウゼイコウ
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As the T'ang dynasty did not adapt a policy of levying tax on trade, only an exceptional trade tax was levied under the name of 雑税,率税,検税,雑検税. At the end of the T'ang dynasty when administrative machinery had broken down, 藩鎮 levied a tax on trade in the domain for the purpose of strengthening military power. This trade tax was called 商税. The central government, however, tried in vain to abolish such a local trade tax. Throughout the period of political disorder at the end of T'ang age, such small cities as 草市,津渡 became independent from the central government and were able to defend themselves with their own army corps, thanks to the 商税 an indespensable financial source. By the end of the T'ang dynasty, the system of 商税, levied by local governments, had spread over the country. Under the Sung dynasty, which succeeded the T'ang and unified whole country, 商税 came to be levied directly by the central government. It is important to remember that the strong centralized political power of the Sung dynasty depended heavily on the revenew from 商税.
収録刊行物
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- 社会経済史学
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社会経済史学 30 (6), 489-516,571, 1965
社会経済史学会
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詳細情報 詳細情報について
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- CRID
- 1390282680076458752
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- NII論文ID
- 110001215353
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- NII書誌ID
- AN00406090
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- ISSN
- 24239283
- 00380113
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- NDL書誌ID
- 815600
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- 本文言語コード
- ja
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- データソース種別
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- JaLC
- NDL
- CiNii Articles
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- 抄録ライセンスフラグ
- 使用不可