지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술저널
- 저자정보
- 저널정보
- 한국사연구회 한국사연구 韓國史硏究 제187집
- 발행연도
- 2019.12
- 수록면
- 1 - 39 (39page)
- DOI
- 10.31791/JKH.2019.12.187.1
이용수
초록· 키워드
오류제보하기
After its forceful annexation of Korea in 1910, the Japanese Government-General initiated its colonial administration of the territory. To establish colonial capitalism in Korea and obtain the necessary financing for colonial administration through “local procurement,” the Japanese Government-General implemented the “National Tax Collection Ordinance,” related to tax legislations and tax collection methods according to tax items. The “National Tax Collection Ordinance” was a legislation intended to stabilize Korea’s tax collection system by implanting the modern coerciveness of the “Japanese homeland” with regard to tax collection. However, the tax collection policy of colonial Korea was dependent on the administrative “support” of the police due to the weak administrative power of the myeon (unit of Korean township), and was designed such that the modern coerciveness would operate with a higher degree of violence, owing to its opportunistic administrative enforcement regulations.
By implementing the Financial Independence Plan in 1914, the Japanese Government-General sought to increase the tax items and raise tax rates to increase its tax revenue. Taxpayers responded to the tax increase with arrears. With the number of delinquent taxpayers rising after 1914, front-line regional administrative organizations gradually increased the intensity of response measures, starting with encouraging tax payment and seizing properties, and ending with enforcing dispositions. As such, the number of delinquent taxpayers declined rapidly after 1917, giving the impression that the modern coerciveness of tax collection had been accomplished; in fact, it reflected the conflict between regional administrative organizations and taxpayers.
The reasons for late payment were broadly categorized as “poverty,” “negligence,” and “unfavorable financial circumstances.” The rapid tax increase by the Japanese Government-General during the 1910s and the coercive attitudes of administrative officials created the class of “negligent delinquent taxpayers,” who did not pay taxes in a timely manner despite possessing the means. On the other hand, the establishment and imposition of additional taxes under the Mass Consumption Tax System—as represented by the tobacco tax and liquor tax—put the burden of the increased tax on the lower class, leading to the creation of “poor delinquent taxpayers,” who had neither the money nor any properties for seizing. Lastly, “financially unfavorable delinquent taxpayers” denoted those in unfavorable financial circumstances who owned properties but did not have cash at their disposal for immediate tax payment, leading them to delay tax payment as long as possible.
By implementing the Financial Independence Plan in 1914, the Japanese Government-General sought to increase the tax items and raise tax rates to increase its tax revenue. Taxpayers responded to the tax increase with arrears. With the number of delinquent taxpayers rising after 1914, front-line regional administrative organizations gradually increased the intensity of response measures, starting with encouraging tax payment and seizing properties, and ending with enforcing dispositions. As such, the number of delinquent taxpayers declined rapidly after 1917, giving the impression that the modern coerciveness of tax collection had been accomplished; in fact, it reflected the conflict between regional administrative organizations and taxpayers.
The reasons for late payment were broadly categorized as “poverty,” “negligence,” and “unfavorable financial circumstances.” The rapid tax increase by the Japanese Government-General during the 1910s and the coercive attitudes of administrative officials created the class of “negligent delinquent taxpayers,” who did not pay taxes in a timely manner despite possessing the means. On the other hand, the establishment and imposition of additional taxes under the Mass Consumption Tax System—as represented by the tobacco tax and liquor tax—put the burden of the increased tax on the lower class, leading to the creation of “poor delinquent taxpayers,” who had neither the money nor any properties for seizing. Lastly, “financially unfavorable delinquent taxpayers” denoted those in unfavorable financial circumstances who owned properties but did not have cash at their disposal for immediate tax payment, leading them to delay tax payment as long as possible.
목차
Ⅰ. 머리말
Ⅱ. 「국세징수령」 실시: 근대적 강제성의 식민지적 이식
Ⅲ. 「국세징수령」 운용: 조세 증수와 점진적 체납처분 강화
Ⅳ. 체납사유: ‘가난’, ‘태만’, ‘금전사정’
Ⅴ. 맺음말
참고문헌
〈ABSTRACT〉
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UCI(KEPA) : I410-ECN-0101-2020-911-000246371