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
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Local finance of Uiju-bu was built based on the political and economic relationship with the central government. After the dynasty shift from Ming to Qing, the role of Uiju-bu was increased to fill in for the central government, then it became its expenditure. Fiscal revenues were classified as trade and land tax. Trade tax ratio was higher until the early 18th century. Since Uiju-bu had a tax exemption system to promote migration, most of land taxes were exempted, which made the local government to supplement fiscal deficit with other incomes.
However, in the early 18th century, Uiju-bu was suffered from financial difficulties due to the banning trade of the central government. Uiju-bu ended up changing the tax system from trade tax-oriented to land tax-oriented. They tried to keep the duty-free policy while supplementing the budget. Consequently, they became interested in embanking to protect the farmland but the embankment was vulnerable from flood damages because it is located near the Amnokgang. Especially, the disastrous flood in 1810 made Uiju-bu hopeless regarding tax-exemption policy. The central government had no choice other than give permission for cultivating Uihwado area, which was not permitted for several hundred years.
The financial structure in Uiju-bu was formed in conflict between the Uiju-bu and the government. Uiju-bu adopted tax exemption policy to carry out its duties faithfully. The government recognized that the policy was wrong or erroneous but it acquiesced and even protected it rather than cracked down on it. Uiju-bu was enabled to manage their financial system on their own in this circumstances.
However, in the early 18th century, Uiju-bu was suffered from financial difficulties due to the banning trade of the central government. Uiju-bu ended up changing the tax system from trade tax-oriented to land tax-oriented. They tried to keep the duty-free policy while supplementing the budget. Consequently, they became interested in embanking to protect the farmland but the embankment was vulnerable from flood damages because it is located near the Amnokgang. Especially, the disastrous flood in 1810 made Uiju-bu hopeless regarding tax-exemption policy. The central government had no choice other than give permission for cultivating Uihwado area, which was not permitted for several hundred years.
The financial structure in Uiju-bu was formed in conflict between the Uiju-bu and the government. Uiju-bu adopted tax exemption policy to carry out its duties faithfully. The government recognized that the policy was wrong or erroneous but it acquiesced and even protected it rather than cracked down on it. Uiju-bu was enabled to manage their financial system on their own in this circumstances.
목차
1. 머리말
2. 의주부의 방세급대 시행과 운영
3. 給代 운영의 한계와 정부의 대응
4. 威化島 개간 문제와 防稅의 유지
5. 맺음말
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