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Yu Kilchun's Concept of Reform of the Tax System in the Korean Empire
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논문 기본 정보

Type
Academic journal
Author
Yang Jinah (고려대학교)
Journal
Center for Korean History International Journal of Korean History Vol.21 No.2 KCI Accredited Journals SCOPUS
Published
2016.8
Pages
49 - 78 (30page)
DOI
10.22372/ijkh.2016.08.21.2.49

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Yu Kilchun's Concept of Reform of the Tax System in the Korean Empire
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Abstract· Keywords

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Yu Kilchun in “Semubu (Tax Department)” criticizes the trend of the tax system, in which the authority to impose and collect taxes had been taken away from the local magistrates and the isŏ class (composed of hyangni, local functionaries, and sŏri, petty clerks) during the Kabo Reform was once again returned to them.
Yu Kilchun devised a concept of tax system reform on the premise of the reorganization of the administrative districts into the chu-kun-hyang-ri (state-county-district-village) system. Yu’s idea was to make myŏn (hyang, district) a governing administrative unit, placed under direct government control.
To fund the operation of local governments, Yu proposed to create local taxes, chu taxes and hyang. Tax amounts were to be determined by local assemblies, chuhoe and hyanghoe, which were given the authority to deliberate on budget. The authority to review tax sources, levy and collect taxes was given to hyang, a small unit of administrative division. By imbuing this authority to hyang, Yu Kilchun planned to exclude local magistrates and the isŏ class in the tax collection process.
Since “Semubu” discusses the reorganization of administrative divisions and local tax administration, as well as local tax system reform, the discovery of this text is significant, as it expands the range of the reform ideas proposed by Yu Kilchun, and furthermore the Enlightenment Party.
#유길준 #Yu Kilchun #Semubu (稅務部) #local taxes #local autonomy #hyanghoe (鄕會) #세무부(稅務部) #지방세(地方稅) #지방자치 #향회(鄕會)

Contents

Introduction
Reorganization of Local Administrative Districts
Establishment of Local Assemblies and Local Taxes
Tax Collection System Reform
Conclusion
References
Abstract
국문초록

References (16)

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[단행본] - Yu, Kilchun / / Tax Department / Korea University Museum google schola [기타자료] - Yu, Kilchun / 1969 / Kyŏngin Munhwasa / photographic edition google schola [단행본] - Han’guk yŏksa chimyŏng sajŏn p’yŏnch’an wiwŏnhoe / 2008 / Dictionary of Place Names in Korean History / Yŏgang Ch’ulp’ansa google schola [학술지(정기간행물)] - Kim, Yongsŏp / 1974 / The theory of agriculture of the Enlightenment Party during the Kapsin and Kabo Reforms period / The Journal of Korean Studies 15 google schola [단행본] - Kim, Yongsŏp / 1988 / Debate on the nature of Korean capitalism / Taewangsa google schola

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