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논문 기본 정보

자료유형
학술저널
저자정보
김재웅 (고려대학교)
저널정보
한국역사연구회 역사와현실 역사와 현실 제75호
발행연도
2010.3
수록면
279 - 318 (40page)

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초록· 키워드

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A number of studies on agricultural tax paid in kind executed in North Korea before and after the Korean War have been produced. Those studies have a tendency to focus on examining whether or not tax-in-kind was utilized with a means of exploitation by state. But troubles between state and farmers intensified in processes of tax collection have never been paid attention to. This study intends to lighten those troubles surrounding collection of tax-in-kind and ways of arrangement by state. Therefore several ways attracting farmers towards a new system will be revealed too through this work.
Tax-in-kind system revealed serious problems at collection processes because farmers can pay variously according to quality and quantity of kind. This respect implies that farmers can do harm to state. On the other hand assessments of tax-in-kind executed before harvests were utilized with a means of excessive tax collection. The method of assessment calculating weights of harvested crops per pyong(坪) before harvests contained serious defect in accuracy. Therefore there was serious difference between weights of harvested crops per pyong assessed by agents of state and those by assessing commissioners composed of farmers. Of course weights of harvested crops assessed by agents of state were far larger.
Excessive tax collection by state brought about enormous complaints by farmers. State had to suppress those complaints. Therefore troubles between state and farmers had a tendency to increase. Facts mentioned above display a dynamic side in North Korea regarded as uniform and oppressive system since liberation. Ultimately this study intends to catch dynamic sides in North Korea through examination on the system of agricultural tax paid in kind.

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머리말
1. “이상적 세제”의 등장
2. 농민들의 이기적 현물 납부방식과 국가의 대응
3. 판정오차를 이용한 국가의 과당징수
4. 현물세 징수를 둘러싼 다층적 수준의 갈등과 당조직 주도의 해결방식
맺음말
참고문헌
〈Abstract〉

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UCI(KEPA) : I410-ECN-0101-2010-911-002248252