Reexamining the Nguyển Dynasty's Rule of Vietnam in the Second Half of 19th Century through the Study of Its Fiscal Administration

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Other Title
  • 財政史よりみた一九世紀後半における阮朝統治の再檢討
  • ザイセイシ ヨリ ミタ イチキュウセイキ コウハン ニ オケル ゲンチョウ トウチ ノ サイケントウ
  • 財政史よりみた一九世紀後半における阮朝統治の再検討

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Abstract

This paper aims to analyze the Nguyển dynasty's rule of Vietnam during the late 19th century from the vantage point of fiscal administration. In the early 19th century the Nguyển dynasty created a fiscal administrative system marked by the concentration of national wealth in the imperial capital of Huế. Under this system, the most important revenue source was located in the northern Vietnam centered on Red River delta region. Commodities such as rice, cash, gold and silver collected in the provinces were transported to Huếover sea and land routes, forming an enormous stockpile in the capital. Beginning in 1858, the Nguyển dynasty suffered territorial losses with cession of land to the French, resulting in a loss of tax revenue, the imposition of a war indemnity and expanding military expenditures, all of which caused a crisis in financial administration. Other problems included protracted turmoil in the northern mountainous region instigated by the influx of armed Chinese bandits that also brought substantial change in the dynastic financial structure. In order to supply Nguyển and Qing troops, surplus goods in northern Vietnam were directed to the mountainous region at the expense of the supply to Huế. In this period, commodities sent to the northern region from Huếincreased markedly, leading to a change in the flow of wealth centered on Huếthat had been formed in the early 19th century. To deal with such circumstances, the Nguyển dynasty made an effort to generate fresh sources of revenue. New trends that foreshadowed the French colonial period can be found in the Nguyển fiscal regime after the 1860s, including polices such as the inauguration of an opium tax, extended tax farming by Chinese, as well as the introduction of Western silver coins into the fiscal administration. Although traditional scholarship has seen the history of late 19th century Vietnam in negative terms, as far as the realm of fiscal administration is concerned, we should re-envisioned it as a period in which significant actions that led to the successive age were set in motion.

Journal

  • 東洋史研究

    東洋史研究 79 (1), 108-143, 2020-06-30

    THE TOYOSHI-KENKYU-KAI : The Society of Oriental Researches, Kyoto University

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