조선후기 지방재정의 부패 유발구조 분석

An Analysis on the Structure of Local Finance's Corruption in the Late Chosun Dynasty

This study try to analyze the structure of local finance's corruption in the late Chosun Dynasty. There happened social and economic change in the late Chosun Dynasty. And so, the local finance was not on the grounds of personal or actual thing extracting but of money extracting, and its size had been large according as national finance and those of provincial governments and provincial military commanders' headquarters had been large. In spite of the steadingly increasing expenditure, the revenue did not increase, even decreased and so financial difficulties were brought about in the local finance as well as in the national finance. The national government tried to fiscal crisis them by shifting the burden of deficiencies of state treasury to local finance. Therefore local government too, had to exploit the people much more to strengthen their burden. Tax collection was the most important task of sooryongs, as the revenue of the central government depended on his performance. Because Sooryongs had no experience in their practical administration and were frequently changed by avoiding their natives, dismissal and resignation, they didn't know the condition of their post and the customs of Kunhyun well and couldn't control Iseos' corruption.