조선후기 지방재정의 위기 요인 분석

An Analysis on Factors of Local Governments Fiscal Crisis in the Late Chosun Dynasty-with concerning to the Corruption of Local Finance-

This study try to analyze the factors of local governments fiscal crisis and the process of government s reformation in the late Chosun Dynasty(from 18 century to the time of Opening Ports, the period of Great Han Empire). Chosun government provided the financial resources by means of the products from the lands and people s labors and managed the national economy. It was holded up by taxation and the local district system. It paid special attention to the each local government finance because the important function of the local district was tax collecting and paying to the central government. But it could not interfere actively in the local finance. In the late Chosun Dynasty, there happened social and economic change. 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, which was the result of intensification of central bureaucratic system and strengthening of military power. In the nineteenth century, 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.