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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The purpose of this study is to investigate what was the role of the governors in the midst of a fluctuating tax system during the latter half of Joseon. The Daedong Act created a ground for the governors to operate their own province's finance rather independently, and the Gyun'yeok Act significantly reinforced the roles of the governors in securing Gunpo(cotton material) reserves to be sent to the government as well as overseeing miscellaneous operations. The Gyeongcha-gwan officials, who were being sporadically dispatched from the government to local regions at the time, had to relinquish their authorities to the governors, after the implementation of the Bichong-je institution.
The dispatching of Gyeongcha-gwan officials was part of the government's policy to reinforce its control over local finances. However, the Bichong-je institution heightened the level of autonomy that could be wielded by the governors of local gun and hyeon units. It seems that the central government was able to albeit partially recognize the local communities' both growth and autonomy. Also, the development of the Yangban-based landlord system, and the central government's trust in the noble families after the conclusion of two wars that struck the country, must have contributed to such development of events as well. Such changes to the tax system turned out to be positive, as they helped devise a realistic alternative that was an indirect control of local finances made through the governors who were well versed in local situations, to the existing ideal notions and policies based upon them, such as the 9-Class Yield-quantity based taxation method and the 6-class Land-quality based taxation method, and the Imto Jakgong stance.
The changes that were made to the tax system during the latter half period of the Joseon dynasty, which have usually been believed as a result of a 'centralized local finance system' or 'a phenomena of local finances tied into the central government,' did make a contribution to the issue of heightening local autonomy. The governors and prefects were able to secure financial resources for the local communities after paying a certain amount of tax to the central government, and those financial sources were operated upon the agreements shared by many different power groups.
The dispatching of Gyeongcha-gwan officials was part of the government's policy to reinforce its control over local finances. However, the Bichong-je institution heightened the level of autonomy that could be wielded by the governors of local gun and hyeon units. It seems that the central government was able to albeit partially recognize the local communities' both growth and autonomy. Also, the development of the Yangban-based landlord system, and the central government's trust in the noble families after the conclusion of two wars that struck the country, must have contributed to such development of events as well. Such changes to the tax system turned out to be positive, as they helped devise a realistic alternative that was an indirect control of local finances made through the governors who were well versed in local situations, to the existing ideal notions and policies based upon them, such as the 9-Class Yield-quantity based taxation method and the 6-class Land-quality based taxation method, and the Imto Jakgong stance.
The changes that were made to the tax system during the latter half period of the Joseon dynasty, which have usually been believed as a result of a 'centralized local finance system' or 'a phenomena of local finances tied into the central government,' did make a contribution to the issue of heightening local autonomy. The governors and prefects were able to secure financial resources for the local communities after paying a certain amount of tax to the central government, and those financial sources were operated upon the agreements shared by many different power groups.
목차
머리말
1. 부세제도의 변화에 따른 감영재정의 독립
2. 총액제적 부세운영과 감사의 업무
3. 감사의 재정 조율 기능
맺음말
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Abstract
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UCI(KEPA) : I410-ECN-0101-2013-911-000763172