李朝田稅制度硏究 : supplemented by a Comparative Study on the Fisheries-tax System 漁稅制度의 比較硏究 添加 = A Study on the Land-tax System of the Yi Dynasty
저자
발행기관
학술지명
論文集(THESES COLLECTION OF NATIONAL FISHERIES UNIVERSITY OF PUSAN)
권호사항
발행연도
1974
작성언어
Korean
KDC
529.000
자료형태
학술저널
수록면
11-68(58쪽)
제공처
소장기관
This paper is to study the evolutionary process of the land-tax system of the Yi dynasty and to analyze the fisheries-tax system as contrasted to the land-tax system during the period. Agriculture was the mainstay in the feudal Yi dynasty, as in the case of the other feudal states, and the dynasty was established basically on the state-owned real estate, therefore, the land-tax and the rent were the main sources of her revenue. The feudal Yi dynasty, being the landowner and the collector of land-tax and rent as well, did not regard the land-tax as a separated thing from the rent of the land. The amount of land-tax and rent were assesed in proportion to the produce of land and paid in kind in most cases, and varied yearly due to the fluctuation in the yield.
Land-tax system was revised three times in the course of the Yi dynasty, and the system of the first was called as Tuphum Sonsil Bup, that imposed a tenth part of the yield in acordance with the indisputable assessment by the government officials.
The objective of this system was mainly to support the mechanism of the feudal mode of reproduction, but it left much room for the irrational or arbitrary assessment of the tax on part of collector and thus caused many evils infliction much on the farmers and thus brought about the corruptions of the tax-administration. After many arguments among bureaucrats for preventing these cumulative evils and through the process of trial and error for some 15 years fom 10th to 26th year of Sejong era, the Gong Bup was established in 26th year of Sejong and put into effect. Though the Gong Bup did not have so much differences from the former system, it was to enlarge the scale of area of investigation for assessment of tax to a local administrative unit(Kun).
In spite of the minor defects of the new system, the Gong Bup was practiced until the time of the Imjin was against Japan from 1592 to 1598. The reason for this was that the collector had not so much room to levy illegal or arbitrary tax than the Tuphum Songsil Bup accruing to the regulations in the above-mentioned system that enlarged the scale of area of assessment for an administrative unit. The Yong Jun Bup was to levy a fixed amount of tax upon a unit regardless of the change of the annual yield while the previous land-tax system had legally levied a twentith part of the produce.
In spite of the fact that per unit agricultural produce was of a very flexible thing, to imopse a fixed amount of tax upon the unit on the basis of the Yong Jun Bup was to aggravate the burden of the peasants. But this Yong Jung Bup was practiced until the end of the dynasty, and along with evolution of the division of labour and the rises of commodity production and money econmy that started from 17 century accelarated the development of stratification of the peasantry.
The law which had been practiced in the later period of the dynasty promoted the stratification of the peasantry, and thus brought about the disintegration in the feudal society forming three classes the peasantry, and thus brought about the disintegration in the feudal society forming three classes within the peasantry, that is, the rich, the middle, and the poor or sharecropper, and this meant the rises of the parasitic landowner class, who collected a half of the produce as rent.
In the Yi dynasty, the fishing-ground, like the land, nominaly was owned by the government and levied taxes on it. In the early stage of the dynasty the rate of the tax was a tenth part of the produce, but later in 18 century the rate was increased up to the one fifth of the produce, and thus this tax in kind was converted into that of money, and it was of much later fact that the land-tax as well converted into money tax.
Although the fisheries are a very unstable industry as compared with the agricultrual industry, the tax-system that levied fixed amount of tax for an each unit was carried out throught the reign of the kingdom.
The fisheries-tax system was reformed in the 26th YoungJo(A.D. 1750) into a more rigorous system to aggravate the fisherman's burden as in the case of the Yong jun Bup, that had been practiced since 17 century and that eventually accelerated the stratification of the peasantry.
A certain dichotomy is visible between the land-tax and the fisheries-tax, but it is not definite enough as to completely ignore the similarities in the practical and systematic face of those two taxations systems.
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