TAX POLICY IN SOUTHERN VIETNAM IN THE 17th - 18th CENTURIES UNDER THE NGUYEN LORDS

Abstract

Drawing upon authoritative historical texts such as Phu bien tap luc, Gia Dinh thanh thong chi, and Dai Nam thuc luc, as well as various secondary research sources, this article employs historical, logical, and comparative research methods to highlight the adaptable of the tax policy in the South during the 17^th - 18^th centuries under the Nguyen lords. On that basis, it contributes to clarifying the role of taxation in the reclamation, stabilization and development of the Southern region during this period.