지원사업
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 “Bu'yeok Shilchong” (The Complete Numbers on Compulsory Labor), a book from the end of the 18th century recorded the formal financial resources which were controlled by the central government of the Joseon dynasty. The aim of this book was to establish a centralized financial system by checking the various state agencies' competitive financial security activities and by protecting the financial operations at the level of counties and prefectures. Next to this monetary tax system, many other kinds of taxes such as those paid by rice or cotton were still being levied by various state agencies. In addition, the public expenditure for local governments remained relatively small compared to those of the central government and were never extensive. In contrast, according to the local financial budget report, which was included in the "Bu'yeok Jeonseo" (Complete Book on Compulsory Labor), shows that during the Ming and Qing dynasties taxes for the central government and the expenditure for the frontier military were unified in a land tax collection which was paid in silver. The detailed recording of the local expenses shows that a centralist control of financial operations was promoted with the Ministry of Revenue as its central financial agency.
The implementation of a local financial policy based on a fixed-amount tax like the Regressive tax along with the land taxation and other various taxes paid by currency like the mobilization of labor force, can be seen as a more advanced stage of the financial centralization process. However, the characteristics of the autocratic financial system are that it continuously produced irregularities in its individual and dispersive financing. Therefore the Joseon dynasty pursued a tax collection system in which distribution was paid for by the central government, including the management of financial resources and estates, and the whole process of authorization to the local government offices was to minimize costs. This was a rational financial operation plan that shows that, in an underdeveloped market, the state controls the market in accordance with its own financial operational needs.
The implementation of a local financial policy based on a fixed-amount tax like the Regressive tax along with the land taxation and other various taxes paid by currency like the mobilization of labor force, can be seen as a more advanced stage of the financial centralization process. However, the characteristics of the autocratic financial system are that it continuously produced irregularities in its individual and dispersive financing. Therefore the Joseon dynasty pursued a tax collection system in which distribution was paid for by the central government, including the management of financial resources and estates, and the whole process of authorization to the local government offices was to minimize costs. This was a rational financial operation plan that shows that, in an underdeveloped market, the state controls the market in accordance with its own financial operational needs.
목차
머리말
1.『부역실총(賦役實摠)』의 비총제적 성격
2. 명·청대『부역전서(賦役全書)』의 재정사적 의미
3. 18세기 비총제 재정의 조선왕조적 특성
맺음말 -『부역실총(賦役實摠)』과 『부역전서(賦役全書)』그 이후
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Abstract
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UCI(KEPA) : I410-ECN-0101-2013-911-000763187