조선시대 조세제도와 사상에 관한 연구 = (A) Study on the Taxation and Thought in Chosun Dynasty

다국어 초록 (Multilingual Abstract)

The tax system and tax thought are the direct expression and reflex of contemporary production circumstances. Therefore, the analysis of tax system and tax thought is a key for grasping the essence of production circumstances that exists behind them.
The study on the history of economic thought becomes to be systematized recently. In these days when modernization is lively discussed, the study on the development of modern tax thought.
The Chosun Dynasty had the concentrating national power on the tax system where the newly rising governing classes controled and reconstructed the governing system of Koryo in their behalf.
The modernization process of the tax system can be considered on two levels, system and thoughts. This study surveys the modernization process of the Korean tax system, focusing on the aspect of thoughts.
This study intends to research this subject and take a step further to find the philosophical origins of the modernization of the Korean tax system. When the modernization of the Korean tax system is considered in terms of its institutionalization aspects, we cannot deny the fact that the modern Korean tax system was introduced by the Japanese Empire.
Though the issues on the modernization of the Korean politics, economy and social system are receiving careful studies, little discussion has been given on the philosophical origins of th modernization of the Korean tax system.
The objective of this thesis is to study the development process of modern oriented taxation principles and tax thoughts in the Chosun dynasty on the ground of established studies and to study whether the tax thought of that time had approached to the modern tax thought.
The reform of 1894(kabo reform) was a broad spectrum of institutional changes. As for finance it is as follows. The tribute system was abolished lastly. Kungnaebu and Naejangwon were established specially for Royal finance. Covernmental finance was concentrated in Takchibu, Budget and accounts system was based on the Accounts Law(1985).
Financial management in kind was changed by computation of taxes and services. The reform of tax collection system was made in connection with reforms of finance.
The search for the philosophical origins of the modem Korean thoughts and the Western modern thoughts on the tax system.
However, while the Western modern tax system was already established and developed before the late 18th century, Korea did not evolve from its medieval triple taxation system of the Cho(land tax), Yong(compulsory labour: poll tax), and Jo(family tax: poll tax) during the same period in the late Chosen dynasty. During that time, even the progressive SilHak scholars failed to propose any systematic thoughts on the tax system, except in fragments. Therefore, a simple comparison of the Western relatively advanced thoughts on taxes and the ideas of the SilHak scholars would be limited.
Thus, In this regard, this study aims to find the ideological origins of the modernization of the Korean tax system by first comparing the basic philosophy of the Western modern nation-state system, which preceded its modern thoughts on taxes, and the Korean SilHak scholars' political and socio-economic philosophy, which encompassed fragmented ideas on taxes, and then by contrasting the fundamental ideas that characterize the Western modern tax system and the Korean SilHak school's thoughts on taxes.
If that is the case, the modernization of the Korean tax system, in terms of its institutionalization aspects and philosophical background, could be said to have been achieved with the establishment of a democratic republic of Korea.

목차 (Table of Contents)

• 목차 = ⅰ
• Abstract = ⅲ
• 제1장 서론 = 1
• 제1절 연구목적 = 1
• 제2절 연구방법 및 범위 = 3
• 제2장 조선사회의 시대적 배경 = 5
• 제1절 조선사회의 정치적 배경 = 5
• 제2절 조선사회의 경제적 배경 = 23
• 제3장 조선시대의 조세사상 = 29
• 제1절 선전기의 조세사상 = 31
• 제2절 조선후기의 조세사상 = 36
• 제4장 조선시대의 조세제도 = 52
• 제1절 조선전기의 조세제도 = 58
• 제2절 조선후기의 조세제도 = 80
• 제5장 한국 조세제도 근대화에 미친 영향 = 99
• 제1절 갑신정변과 조세제도 = 99
• 제2절 갑오개혁과 조세제도 = 100
• 제3절 임시정부의 조세제도 = 107
• 제4절 대한민국 건국과 조세제도 = 109
• 제6장 결론 = 110
• 참고문헌 = 112