Arbitrary Taxation and Deception in Levy Taxes and Corvee of Song Dynasty
Arbitrary taxation and deception in the field of taxation have not been eradicated in the past dynasties,and new changes have taken place in the financial system and corvee structure of the Song Dynasty,making arbitrary taxation and deception show new characteristics.As a result,there are some new and accidental methods of arbitrary taxation occurring in previous dynasties and have become quite universal in the Song Dynasty,and arbitrary taxation in excess of the main tax has become the norm.In the Song Dynasty,arbitrary taxation has been deteriorated in the years of Xi Feng and spread in the Southern Song Dynasty.The fundamental reason is the financial pressure under the mercenary system and the strengthening financial centralism.In addition,in the Song Dynasty,the deception of taxation is mainly due to the collusion between the despotic force and petty officials,hiding the ability of paying taxes by various means,and there is also active or passive deception under the burden of taxes and corvee as well as the strict arbitrary taxation.The local government mainly relies on arbitrary taxation to implement local governance.Besides,the increasingly serious arbitrary taxation and deception also make local governance appear new characteristics.
the Song DynastyLevy Taxes and CorveeArbitrary TaxationDeception
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