지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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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 Gunpogye 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.
목차
1. 머리말
2. 지방재정과 除役의 관행
3. 除役村과 계방의 확산
4. 계방의 운영과 위상
4. 맺음말
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2013-911-000930504