In order to further strengthen the governance of the central dynasty in the southwest region,the rulers of the Yuan Dynasty underwent significant changes in their governance ideas and established the system of chieftain taxation.From the specific implemen-tation situation,the Tusi tax system is still in its early stages and is relatively crude,showing unique characteristics of the times.However,it must be acknowledged that some regulations and requirements regarding the taxation of chieftains during this period promoted the continuous development of the chieftain system,indicating that the control and governance of the southwestern ethnic regions by the Yuan Dynasty's state power was gradually becoming institutionalized,and had a profound impact on the political and economic devel-opment of the southwestern region.
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