한·일 근대화 과정에서의 주조업과 주세 정책

Brewing and Liquor Tax Policy in the Process of Modernization of Korea-Japan

Purpose: In this study, we compared the liquor tax policy and the brewing industry implemented by the central government in the process of modernization in Korea and Japan. We will examine the relationship between the modern tax system and the creation of an industrial foundation implemented in each country to raise funds necessary for the transition period of the modern state. Research design, data, and methodology: Japan began to promote modernization after opening a port. The Meiji government secured government finances through strong liquor tax reform. It sought to expand liquor tax as a measure to foster the brewing industry. In Joseon, the alcohol industry grew after the 18th century due to urban and commercial development. As consumption spread, the traditional alcohol consumption became nominal. At the end of the 19th century, temporary liquor tax collection began with the procurement of military expenses in border areas. After Korea-Japan Agreement I in 1904, investigations on the status of Joseon alcohol began, and the liquor tax law in 1909 and the liquor tax decree in 1916 were enacted. Tax increases and full-fledged control of the foundry industry accelerated. Along with this, various measures to foster the liquor industry were written. Results: Joseon went through the modernization process from the traditional abstinence from alcohol, and liquor tax became the main financial security measure of the central government. On the other hand, since Japan had a strong decentralized character, the modernization process was a centralization process, and state finances were secured by nationalizing liquor tax. Implications: In conclusion, liquor tax and casting businesses seen in the modernization process were used as measures to secure national finances. The modern tax system and industrial foundation creation of the strong central government are common characteristics of the formation of the modern state, and were operated in a way that applied the historical background.