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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The tax system of Baekje had three types of levying goods and services from the nation for the public use. The three types were grain tax (租), tribute tax (調), and labor service (力役) from the beginning of Baekje. The tax system was completed in the middle of the sixth century, though its primitive form is found as mobilizing the entire nation after the middle of the fifth century. As the productivity of agriculture advanced, and the administration power of government developed during the fourth to sixth centuries, the government of Baekje started to record the census register in order to manage the land and household efficiently and systematically. When the local administration system of five bang (五方) was established, the government of Baekje could levy taxes, which consist of grain and tribute taxes, from the individual households on the principles of equal burden.
Though the equal distribution of lands to the households by the government was required for the equal allotment of tax burden to the individual households, I could not find evidence for the equal distribution of land. However, government of Baekje adopted the public lending system for relieving the pain of poor harvest and the mutual aid system among the nations for the equal tax burden. Besides, government of Baekje changed tax rate on the condition of good and bad harvest, This kind of flexibility was an advanced system compared to Goguryeo.
The tax policy of government was initiated by the central government, however, actual tax levying procedure was experimented by the village office (村) under the control of County (郡) and Seong (城). Eventually the village office became a local administration unit in direct contract with the public under the tax system of Baekje in the era of five bang.
Though the equal distribution of lands to the households by the government was required for the equal allotment of tax burden to the individual households, I could not find evidence for the equal distribution of land. However, government of Baekje adopted the public lending system for relieving the pain of poor harvest and the mutual aid system among the nations for the equal tax burden. Besides, government of Baekje changed tax rate on the condition of good and bad harvest, This kind of flexibility was an advanced system compared to Goguryeo.
The tax policy of government was initiated by the central government, however, actual tax levying procedure was experimented by the village office (村) under the control of County (郡) and Seong (城). Eventually the village office became a local administration unit in direct contract with the public under the tax system of Baekje in the era of five bang.
목차
Ⅰ. 머리말
Ⅱ. 5方制 이전 수취체제의 면모
Ⅲ. 5方制下 수취체제로의 정비과정
Ⅳ. 5方制下 수취의 구체적 양상
Ⅴ. 맺음말
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2010-911-002847284