Review of Tax Exemption in the Koryŏ Dynasty
نویسندگان
چکیده
This study examines the tax reductions that occurred during Koryŏ Dynasty. First, while reviewing historical sources for reduction and exemption, terms <i>kyŏn</i> (蠲), <i>kam</i> (減), <i>myŏn</i> (免), <i>pang</i> (放), <i>kyŏnmyŏn</i> (蠲免) accounted 90% of instances implied “to exempt” not relieve.” Second, reporting procedure exemption or was from village administration to local officials, <i>Hobu</i> (戶部; Board Taxation), Samsa (三司; Finance Commission). An investigation situation warranting made through <i>Samsa</i>, <i>Anch’alsa</i> (按察使; circuit commissioner), specially assigned personnel. During later period dynasty, <i>Top’yŏngŭisasa</i> (都評議使司; Supreme Council State) appeared in these procedures, there were many cases where king gave direct orders. Third, number exemptions increased once first second halves dynasty due external factors such as wars, well natural disasters like floods droughts.
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ژورنال
عنوان ژورنال: International Journal of Korean History
سال: 2022
ISSN: ['2508-5921', '1598-2041']
DOI: https://doi.org/10.22372/ijkh.2022.27.2.73