조선후기 戶曹의 田稅 부과와 給災 운영 변화

Abstract

Stable taxation management was of the utmost importance because the revenue of the ministry of taxationwas absolutely dependent on the land tax. Land, however, was the most important means of production for the farmers to maintain their household and livelihood. Therefore, the government had to provide the farmer"s reproduction base, but had to be taxed at an appropriate level to secure necessary revenues. When it comes to the Gupje(給災), it was the government"s land management system that gave tax-free benefits to disaster-affected land.After operated the Bichong regulations, the Gupje became the most important variable in determining the size of the tax grain. The Samokje(事目災) that provided from the ministry of taxation became the Bichong regulations main source of income, and supported by the Gachungje(加請災) became a basic operating system. Although this kind of operating method was maintained at the beginning, soon the ratio of the two reversed, and operation of Gachongje that handled by Gamsa became main system. Since the 19th century, the gap between Samokje and Gachungje has increased, and finally the unit of Samokje fixed 100gyeol, 200gyeol and became formally. The overall scale of the Gupje has shown a gradual decline since the nineteenth century, but it has fallen sharply in the latter half of the 19th century and has risen again. It is easy to imagine that this decline would have led to a pre-emptive rise in farmers; however, the tax-paying land was also declining.