2000년대 이후 조선후기 재정사 연구의 흐름과 과제

Abstract

In the 2000s, papers proposing to look at the central and local economic structure from the point of view of "redistribution" were announced, breaking away from the framework of the internal development theory, which was critically discussed until the 1990s. For the long-term continuity of the dynasty, the central government lightened the tax burden for local residents by improving the taxation system, while reorganized the national redistribution system to make Seoul people, as participating in government procurement and state service, gain jobs in market. The austerity finance policy held since the mid-18th century may have been advantageous for internal members as a survival strategy, but it was not enough to cope with the 19th century situation such as a peasant uprising, opening ports, and entering colonial tunnels. Nevertheless, most villagers, who passed through the 20th century amid colonial exploitation and discrimination, continued to the community experience built by the people of the dynastic countries in the 18th and 19th centuries. Accordingly, future research on financial history in the late Joseon Dynasty should supplement discussions examining the economic structure of the 19th and early 20th centuries from a continuous perspective. Case studies on the aspects of the economic heritage established by the Joseon Dynasty until the 19th century being used for colonial rule and how pre-modern elements are converted in the process of modern fiscal unification need to be carried out. In addition, there is a part to be supplemented in research of financial structure. For example, it is necessary to clarify the document administration system between government offices according to financial receipts and disbursements, and research on the expenditure-related administrative system, expenditure items analysis is still insufficient. If such work is supplemented and accumulated in the future, I think a sketch will be completed to take a look at the financial structure of the Joseon Dynasty as a whole.