There is no special taxational change in the 17th, 18th and 19th century. It was related to the so-called Sedo political power(勢道政權). By the 19th century the organization of finance in Joseon dynasty was almost near completion. In this period, the problems in operating of taxation were exposed continuously in places. So, in the late 19th century, the central government had to work out measures, Samjeong-Ijeongchaek(三政釐整策), after the peasant struggle.
The most crucial reason for the peasant struggle, which took place in 1862, was the problems of Hwangok(還穀). After that, two ways, a great and a slight change, had raised to the reform directions. These are more clear in the reform policy in 1862.
The government and officials worked out measures together. Samjeong-Ijeongjeolmok (三政釐整節目) written by Jo-Doosoon(趙斗淳) and Hwanjeong-Ijeongjeolmok(還政釐整節目) written by Jeong-Wonyong(鄭元容) were clear examples. Pahwanguigyeol (罷還歸結), Jo’s opinion in his writing was categorized as a great change. He tried to fix the problems, but his opinions weren’t practical and sufficient measure. However, Hwanjeong-Ijeongjeolmok(還政釐整節目) was not certain whether Jeong-Wonyong(鄭元容) wrote it or not. Moreover it was not recorded in any other historic materials. Most people think that no measure was worked out by the government. Because Jeong-Wonyong discarded Samjeong-Ijeongjeolmok(三政釐整節目) after appointed to the Prime Minister(領議政). But the reason why the government appointed Jeong-Wonyong to the Prime Minister(領議政) was that his opinion and writing was adopted. He suggested that the government should solve problems of Hwangok(還穀) and Poheum(逋欠) in his writings. After that, he revised and enlarged that to Samnam(三南) and Gwandong(關東)-Hwanjeong-Ijeongjeolmok(還政釐整節目).
But it was not ready to enforce Jeong’s measures nationwide. So, his measures started to enforce region by region. In the early Kojong period, Pahwanguigyeol(罷還歸結) and Sachangje(社倉制) was started to enforce regionally in Pyoungando(平安道) and Choongcheongdo(忠淸道), In 1894, it was enforced totally nationwide. In these process, Jo and Jeong’s opinions were accepted step by step.
The government’s awareness keep raising because of the crisis of peasant struggle. They tried to look for some practical and effective measures constantly. In this period, peasants were successful to some degree in pressing their demands for the remedy of taxation problems.
This research’s main purpose is to review a series of Ijeongjeolmok(釐整節目) and the policy of taxation that enforced after peasant struggle. So, it may give a little support to understand the policy of taxation and finance in the 19th century.