조선후기 지방재정과 계방의 출현 - 제역 및 제역촌과 관련하여 -
Local Finance and the Emergence of Gye-Bang during the Late Joseon Period : Featuring Je-yeok and Je-yeok Villages
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The Gye-Bang is a form of financing administration reluctantly adopted by local governments as a protocol of Je-yeok witnessed the Daedong Act and the Gyunyeok Act during the eighteenth century. The old practice of Je-yeok, however, was extensively adhered in procuring local incomes even after the enactment of Daedong and the Gyunyeok because the financial compensation was limited to the central government and the local finance was still in trouble. In the meantime, with the background of both communal taxing and the practice of Yang-ho, a various ways of Bang-nab (a sort of proxy tax payment) were widespread; the traditional Jye-yeok Villages (the tax-exempt communities) were, as a result, transformed into a new form of Gye-bang. Same in the cases of contemporaneous Min-go and Gunpo- gye practices, the Gye-bang was a kind of proxy-taxing agent between local government and community; it was highly propagated with the merits of both evading military duties and financing local institutes though. As a result, the Gye-bang played a significant role in collecting local revenue and this explains why it was strongly customized in the local administration in spite of its banning by central government.
Abstract
The Gye-Bang is a form of financing administration reluctantly adopted by local governments as a protocol of Je-yeok witnessed the Daedong Act and the Gyunyeok Act during the eighteenth century. The old practice of Je-yeok, however, was extensively adhered in procuring local incomes even after the enactment of Daedong and the Gyunyeok because the financial compensation was limited to the central government and the local finance was still in trouble. In the meantime, with the background of both communal taxing and the practice of Yang-ho, a various ways of Bang-nab (a sort of proxy tax payment) were widespread; the traditional Jye-yeok Villages (the tax-exempt communities) were, as a result, transformed into a new form of Gye-bang. Same in the cases of contemporaneous Min-go and Gunpo- gye practices, the Gye-bang was a kind of proxy-taxing agent between local government and community; it was highly propagated with the merits of both evading military duties and financing local institutes though. As a result, the Gye-bang played a significant role in collecting local revenue and this explains why it was strongly customized in the local administration in spite of its banning by central government.
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