17~18세기 대일무역 收稅와 동래부 재정

Abstract

Joseon started the foreign trade with Qing and Japan as their foreign relations were improved at the early 17th century after the war. The foreign trade was closely related to the national and local finance. The Joseon-Japanese trade was conducted at Waegwan in Dongnaebu. A considerable amount of financial resources were collected into Dongnaebu, thus the local finance of Dongnaebu had specific aspects on its size and construction compared to that of other local governments. Dongnaebu also collected the trade tax revenue from the open market at Waegwan to supply the local fiscal capacity. The trade tax was generally charged at 10%, and it depended on each product with a tax document. The total tax revenue was largely occupied by the taxes on ginseng and silver trade, and in particular, there had been strife between Hojo and Dongnaebu for acquisition of rights to the tax revenue on ginseng trade. The trade tax revenue was mainly utilized to cover the cost of foreign trade and diplomacy. The trade with Japan was vigorous at the end of 17th century and resulted in substantial revenue into Dongnaebu. However, at the beginning of the 18th century, the number of trades dropped rapidly. The decrease was also a severe damage to Dongnaebu’s local fiscal status as it was making less trade tax revenues. Dongnaebu aimed to expand the local financial capacity through a profitmaking activities, called Yopan, with Hanab, the tax paid to the local government of Dongnaebu. Dongnaebu was able to secure finance on a massive scale due to its crucial role for the Joseon-Japanese trade during the end of Joseon Dynasty, and its management was under the influence of the foreign trade and relations. For these reasons, Dongnaebu shows specific aspects on the fiscal operation compared to that of other local governments.