조선왕조실록 기반의 전세(田稅)정책에 관한 연구 - 답험손실법 및 공법(貢法)을 중심으로 -

Abstract

Every time the new government was launched, it came up with a number of policies related to real estate taxes, but there was resistance to it and even led to public division. It analyzes the records of the Annals of the Joseon Dynasty in order to find implications for the current tax policy through analysis of the change of the method of receiving real estate taxes in the past Joseon Dynasty. According to the analysis, the change in the land system during the Joseon Dynasty resulted from the concentration of wealth on the few, the people into serfs, and the depletion of national finance, and was carried out to secure national finance through redistribution to budding forces and reforming the tax system. The Experimental Loss Act will be implemented to reduce the tax amount by 10% according to the yield and the tax amount according to the damage. In the process, however, there were the harmful of corruption and tax reduction. As an alternative to this, a flat-rate tax method will be enacted based on land grades and harvest through long-term discussions and gathering opinions from bureaucrats to the common people. This is regarded as a reformed land tax policy that reflects the social and political environment at the time. The enactment and decision of all policies will require sufficient discussion and deliberation, and it will be necessary to consider the direction of the times (tax strengthening or easing) depending on the purpose of social policy functions.