- 學位論文
荷蘭時代臺灣稅課與漢人社會經濟的形成（1624年至1640年代中期）
Taxation and Socioeconomic Formation of Chinese in Dutch Formosa(1624-mid 1640)
摘要
站在荷蘭聯合東印度公司的立場來看，臺灣殖民地的功能，除了扮演與中國、日本以及東南亞各地之間貿易轉接者的角色以外，還必須能夠對於在地殖民機構提供所需資源以平衡帳目收支並減輕大宗補給的運輸負擔。就後者而言，稅課制度的實施，是殖民政府汲取臺灣資源的主要手段，在臺漢人則是此一汲取手段得到實踐的經濟基礎。殖民政府的需求與漢人移民的回應，遂構成了荷蘭時代臺灣稅課制度的發展動態。 本研究以稅課制度的發展，以及伴隨這一發展而來的漢人在地經濟活動為論證主體。在時間斷限的安排上，本研究以殖民之初的1624年為始，而以臺灣稅收對殖民機構始得發揮顯著財政意義的1640年代中期為止，來探究這段期間內殖民政府如何在臺灣自身生產條件不足的情況下，推動並調整其在臺殖民政策，以拓展其稅收來源，確保各項業務的穩定運行。另一方面，作為殖民政府稅課主體的漢人移民，又是如何受惠於殖民政府的政策調整，以得在臺為自己謀生牟利。 為能具體呈現出荷蘭時代臺灣稅課制度在1624年至1640年代中期間的發展歷程，本研究利用了荷蘭聯合東印度公司在臺殖民期間所留下的檔案文書作為分析材料。藉由這些檔案文書所提供的實證基礎，本研究將指出殖民政府在臺實施的稅課制度，是如何向上支撐了殖民政權的運作，對下形塑了臺灣早期資源的開發模式。而兩造相結合的結果，即是漢人社會的在臺成立。
並列摘要
From the standpoint of the VOC, the colony, Taiwan, as a trade hub between China, Japan and Southeast Asia, had not only to provide local administration with necessary resources to balance the sheet out but also to lessen the burden on cost of supply in transportation. For this purpose, the practice of taxing system was the main approach for the administration to exploit resources in Taiwan, whereas the Chinese immigrants were the economic foundation for this approach to achieve its goal. The demand of the colonial government and Chinese’s response to this demand, altogether, consist of the development of taxing system in Dutch Taiwan. This study mainly argues the development of taxing system and the following economic activities of Chinese immigrants. This study focuses on the period from 1624 to the middle 1640s, which was from the beginning of the Dutch Taiwan, to the times when the tax revenue receiving in Taiwan finally made huge contribution to the local administration financially, in order to explore how the colonial government, under the condition of insufficient resources in Taiwan, managed to enforce and, at the same time, adjust the colony policy to expand the tax revenue and to ensure every business under control. On the other hand, we wonder, as the subject of the taxing system, how the Chinese immigrants benefited from the policy of colonial government to make living in Taiwan. To demonstrate the development of taxing system in Dutch Taiwan from 1624 to the middles 1640s, this study uses the documents VOC left during the Dutch Taiwan period as the analyzing materials. This study will demonstrate how the taxing system enforced in Taiwan, on the one hand, withheld the operation of colonial authority and, on the other hand, shaped the early development patterns in Taiwan resources. The result of the interaction between was the formation of Chinese immigrant society in Taiwan.