全球关税：起源、演进历程及对财政的贡献｜国际

Core Viewpoint - Tariffs have re-emerged as a focal point in global economic and trade policies, particularly due to the rise of trade protectionism in the U.S. and the reevaluation of tariff policies by multiple countries amid geopolitical conflicts and fiscal pressures [5]. Summary by Sections Origin and Characteristics of Tariffs - Historically, tariffs originated as a form of transit fee for cross-border goods, primarily aimed at controlling the movement of people and goods, rather than for fiscal purposes [7]. - Tariffs have evolved from being a minor component of national fiscal systems to a crucial tool for economic intervention and revenue generation, especially since the 16th century with the rise of international trade [8][11]. Functions of Tariffs - Tariffs serve three main functions: revenue generation, protection of domestic industries, and economic regulation [11]. - The role of tariffs has shifted over time, influenced by economic development and prevailing economic ideologies, with their revenue-generating function becoming less significant in developed countries [12][19]. Evolution of Tariff Systems - The evolution of global tariff systems can be divided into five main stages from the 16th century to the present, reflecting changes in economic thought and development levels [13][14]. - First Stage (16th-18th Century): Mercantilism dominated, with tariffs primarily used for revenue collection [15]. - Second Stage (19th Century): The rise of free trade theories led to a reduction in tariffs in industrialized nations, while developing countries continued to rely on tariffs for revenue and protection [16]. - Third Stage (Early 20th Century): Protectionism surged post-World War I, reinforcing tariffs as tools for revenue and industry protection [17]. - Fourth Stage (Post-WWII to 2017): Establishment of a global free trade system led to a general decline in tariffs and a shift towards income and consumption taxes as primary revenue sources [18]. - Fifth Stage (2018-Present): A resurgence of protectionism, particularly in the U.S., has seen tariffs used again for industry protection and economic regulation [19]. Dependency on Tariff Revenue - Global economies can be categorized based on their dependency on tariff revenue, with developed economies generally showing low dependency (below 3%), while some developing economies exhibit medium (3%-5%) or high dependency (over 5%) [20][23][26]. - Countries like Japan, Canada, and the U.S. have low tariff revenue contributions to their overall fiscal income, while nations like the Philippines show a high reliance on tariffs due to weaker tax systems [23][28].