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赋税制度对于任何政府都是极为重要的,作为青藏高原上第一个统一的政权,吐蕃王朝的赋税制度是颇具特色的并且应该受到学者重视的。本文通过对《敦煌本吐蕃历史文书》所记录的吐蕃王朝赋税方面的史料进行分析,对吐蕃王朝赋税制度的一些特征作出简单论述。同时,对吐蕃赋税制度提出一些自己的观点,旨在为吐蕃王朝赋税制度的研究做出初步探讨,对相关的学术研究具有一定的启示作用。
The tax system is extremely important to any government. As the first unified regime on the Qinghai-Tibet Plateau, the tax system of the Tubo dynasty is distinctive and deserves the attention of scholars. This article analyzes the historical data of taxation of Tubo dynasty recorded in “Dunhuang Ben Tubo Historical Documents” and briefly discusses some characteristics of the tax system of Tubo dynasty. At the same time, this article puts forward some opinions on the tax system of Tubo Dynasty, which aims to make a preliminary study on the tax system of the Tubo Dynasty, and has certain enlightenment on the related academic research.