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논문 기본 정보

자료유형
학술저널
저자정보
임성수 (충남대학교)
저널정보
한국역사연구회 역사와현실 역사와 현실 제90호
발행연도
2013.12
수록면
157 - 193 (37page)

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초록· 키워드

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This study deals with the change of the Ho-jo(戶曹) ministry’s financial structure in the late 18th century to the early 19th century. In the late 18th century the majority of Hojo(戶曹)’s finance income was composed of Jeon-se (田稅). Other taxes were secondary. High reliance on Jeon-se(田稅) was an unstable factor for the government.
Land Survey(量田), usually initiated in order to impose Jeon-se(田稅), was very important. But for a long time the government did not do it. Therefore the land that the government was able to identify gradually decreased. This meant a reduction in revenue. Ho-jo(戶曹)’s finance was supplemented through Ga’ip(加入), an additional income supported from other agencies.
Central agencies and the provincial government office delivered more taxes to Ho-jo(戶曹). As a result, Central agenciess and the provincial government offices’ financial condition gradually deteriorated. The status of the provincial government office was particularly more serious.
The provincial government office was to impose additional taxes upon the people. The lives of the people were becoming increasingly difficult due to heavy taxes. The situation was the cause for the mid-19th century civil commotion.

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머리말
1. 18세기 후반 호조의 수입 구조
2. 19세기 초반 전세 수입 감소와 가입(加入)의 확대
3. 가입(加入) 확대의 추이와 재정 체계에 미친 영향
맺음말
참고문헌
〈Abstract〉

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