조선 후기의 세제 개혁 방안에 관한 연구

Abstract

Studying Korean detergent history should not become an antique taste. In fact, by attempting “a dialogue between the past and the present” with a keen awareness of the present and future of the tax system, the present tax system can only be found vividly under the light of the past tax system. can be found Military service in the early days of the Joseon dynasty, from the restraint of high-ranking bureaucrats to the general public, without any loss of social status, from 16 to 60 years of age unless there is a special reason for immunity, Jang Jeong-eun, who reached all conscription ages, divided into provinces and camps to serve in national defense. It was a national open-air system that was stipulated to work hard. However, before and after the Imjin War, the national open military system was practically abolished, and military service was filled only with the military service of ordinary people excluding the ruling class.
 At that time, Gunpo collected 2 Pills of Pill per year for one Jangjeong, which was equivalent to 12 heads of rice at the average market price at the time. However, since the fact that 2 pills per person per year was not based on productivity and was imposed only according to the number of books without any production mediation, there was an irrationality that was no different than a kind of head tax. there was.
 As such, there was an imbalance in the tax burden, with the landlords paying less and the poor and powerless peasants paying relatively more. Thus, taxation and washing in the late Joseon Dynasty faced a crisis based on this structure.
 This study intends to conduct a study on the background of the introduction of the Gyunyeok method in the late Joseon Dynasty and the negative effects of the gyeokgyeok method, focusing on historical literature and previous studies.