숙종조의 재정·부세정책 = Trends and Characteristics of Financial and Taxation Policy during the Reign of King Sukchong(肅宗)

다국어 초록 (Multilingual Abstract)

The various financial and taxation reforms implemented during the reign of King Sukchong(肅宗) grew out of a comprehensive reconsideration of the inherent contradictions that existed within a Chosŏn society that had gone through the Hideyoshi Invasion of 1592 and Second Manchu Invasion of 1636. The reform of the finances of the central government included the prohibition of chŏlsu(折受

다국어 초록 (Multilingual Abstract)

grants by petition) and chikchŏng(直定:forced military recruitment), measures which were taken as part of the wider efforts to bring about the centralization of finances. In addition, the government attempted to effectively unify the financial management system by depriving government agencies of their financial privileges through a cleanup of the military service and land taxes. As far as the management of the taxation system for local communities was concerned, the government set about reorganizing administrative agencies as part of its efforts to put in place a stringent control policy vis-à-vis local villages. This type of move was designed to establish public order based on the imposition of a centralized ruling policy toward the local communities. Thereafter, the main bone of contention in terms of the management of finances and taxation became the problems that surfaced between the local governors and local communities. Rooted in a proper management structure that was based on a public framework, the financial and taxation policies implemented during the reign of King Sukchong in effect provided the impetus for the emergence of a trend in which the focus was on the heightening of the effectiveness of financial management and decrease of the public's burden. Meanwhile, ardent efforts were also made to exclude private and arbitrary elements from this structure, as well as from the management of the financial taxation policy.

목차 (Table of Contents)

• Ⅰ. 머리말
• Ⅱ. 중앙재정 이정책
• Ⅲ. 향촌통제책의 전개와 부세운영상의 변화
• Ⅳ. 맺음말
• 참고문헌
• 【Abstract】

참고문헌 (Reference)

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