The Progress and Characteristics of the Provincial Fiscal Expenditure during the Japanese Rule

Provincial expenditures recorded an overwhelming growth rate among Joseon’s finances. This was due to the vulnerability of the finances of the Japanese Government-General of Korea and the nature of the province as a branch institution subordinated to the upper part. The Japanese Government-General of Korea, which had no choice but to cooperate with the central government’s fiscal policy, handed over major tasks to the province to secure extra space for expenditures. At the same time, the colonial local autonomy system was introduced to internalize the dissatisfaction of the heritage class. On the other hand, the expenditure operation of the province, which is an important socio-economic issue, did not show its effectiveness properly. The unused amount carried over to the following year accumulated like a mountain along with the expanding finances. The cause was a poor financial foundation that relies on subsidies from the Japanese Government-General of Korea and a supply shortage that could not secure essential materials on time. The social problems engraved in the daily lives of Koreans were not a limitation due to lack of financial resources, but a structural result of budget management.