Contribution to understanding the finance of ancient Japan and the possibility of implementing some of its recommendations in Polish regulations Cover Image

Przyczynek do poznania finansów dawnej Japonii i możliwości wykorzystania niektórych ich rekomendacji w regulacjach polskich
Contribution to understanding the finance of ancient Japan and the possibility of implementing some of its recommendations in Polish regulations

Author(s): Magdalena Jerzemowska
Subject(s): National Economy, Business Economy / Management, Economic policy, Financial Markets, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Szkoła Główna Handlowa w Warszawie
Keywords: finance; uji; state; taxes;

Summary/Abstract: The aim of the article is to attempt to showcase the finances of ancient Japan during the Yamato [250–710], Nara [710–794], and early Heian [794–1185] eras and examine whether some of their principles and recommendations can be implemented in contemporary Polish finance. Ancient Japan developed a distinct and specific system of state management and financing based on rice, giving the utmost priority to maximising the interests of the aristocracy. Over the course of the analysed eight centuries, the country centralised, transforming from a federation of independent uji into the establishment and growth of the Ritsuryo State. The conducted research contributes to understanding the financial system in operation during that period and identifies factors contributing to the development and destruction of the Ritsuryo State and its finances. The literature analysis revealed that some legal recommendations from the 7th century are still relevant enough to be implemented in modern Polish finance. The research methodology involved a critical analysis of the subject literature, available mostly in English, including manuscripts and articles on the history and economy of Japan, as well as the history of Japanese law. So far Polish economic literature has paid little attention to the issues of ancient Japanese finance. This study represents one of the first attempts to fill this research gap. The article may be of interest to individuals exploring Japanese economic history, finance, and corporate governance.

  • Issue Year: 2023
  • Issue No: 191
  • Page Range: 123-140
  • Page Count: 18
  • Language: Polish