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조선후기 지방재정과 계방의 출현 : 제역 및 제역촌과 관련하여
Local Finance and the Emergence of Gye-Bang during the Late Joseon Period : Featuring Je-yeok and Je-yeok Villages
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 호서사학회 역사와 담론 역사와 담론 第59輯 KCI Accredited Journals
- 발행연도
- 2011.8
- 수록면
- 1 - 37 (37page)
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조선후기 지방재정과 계방의 출현 : 제역 및 제역촌과 관련하여
초록· 키워드
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The Gye-Bang is a form of financing administration reluctantly adopted by local governments as a protocol of Je-yeok witnessed the Daedong Act and the Gyunyeok Act during the eighteenth century. The old practice of Je-yeok, however, was extensively adhered in procuring local incomes even after the enactment of Daedong and the Gyunyeok because the financial compensation was limited to the central government and the local finance was still in trouble. In the meantime, with the background of both communal taxing and the practice of Yang-ho, a various ways of Bang-nab (a sort of proxy tax payment) were widespread; the traditional Jye-yeok Villages (the tax-exempt communities) were, as a result, transformed into a new form of Gye-bang. Same in the cases of contemporaneous Min-go and Gunpogye practices, the Gye-bang was a kind of proxy-taxing agent between local government and community; it was highly propagated with the merits of both evading military duties and financing local institutes though. As a result, the Gye-bang played a significant role in collecting local revenue and this explains why it was strongly customized in the local administration in spite of its banning by central government.
목차
1. 머리말
2. 지방재정과 除役의 관행
3. 除役村과 계방의 확산
4. 계방의 운영과 위상
4. 맺음말
〈Abstract〉
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