Domestic trade taxation under the Le-Trinh regime in 17th-18th century Tonkin

Abstract

In the early 17th century, with shifts in global trade routes favorable to Đại Việt, the Tonkin government implemented various measures to promote commercial development. Alongside transforming Phố Hiến into an international port-town center where foreign merchant vessels gathered, the Le-Trinh government also paid close attention to the construction of markets, ferry stations, and trade routes connecting regions and linking the capital with many localities. One of the policies central to economic and commercial development in Đàng Ngoài was the domestic trade tax, and it played a considerable role in regulating and promoting commerce. This article preliminarily presents specific contents of this domestic trade tax policy and assesses its socio-economic impact on Đại Việt in the 17th and 18th centuries.