Abstract

Since Joun system(漕運) was a very important system in the traditional era, in terms of the maintenance and operation of the state, many studies have been conducted accordingly. However no research has been done on the correlation with national fiscal policies. This study examines how the reform of Joun system was implemented in the context of financial history.<BR> The fiscal policy during the reign of Taejong(太宗) in Joseon Dynasty was aimed at securing national rice, so it was an important task to transport rice to Seoul from Gyeongsang(慶尙) and Jeolla(全羅) provinces which had the largest population and arable lands. However, rice taxation and the operation of Joun system planned by King Taejong was carried out in different ways in Gyeongsang and Jeolla provinces. In addition, the reform of Joun system in these provinces not only laid the foundation for the operation of Joun system, but also served as an opportunity to create the structural characteristics of fiscal operations in Joseon Dynasty.

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