갑오･을미개혁기 유길준의 향회개설론 (Yu KilChun's Hyanghoe Establishment Theory in the Kabo･Eulmi Reform Period)

서지정보

· 발행기관 : 고려사학회
· 수록지 정보 : 韓國史學報 / 68호 / 129 ~ 151페이지
· 저자명 : 양진아

초록

유길준은 갑오･을미개혁기 국가개혁을 뒷받침하는 재정확충을 위해 지방제도개혁을 구상하였고, 그 일환으로 향회개설 공인을 추진하였다. 그는 조세수취과정에서 발생하는 이서층의 과렴과 중간포흠을 지방제도 운영상의 문제로 지목하였다. 이에 갑오개혁기 지방관청 사무에서 이서층을 배제하고 그들을 대신할 방법으로 향회개설을 고안하였다. 유길준은 舊來의 美俗에 서양 근대제도를 참고한 향회개설을 주장하면서 향회에 세원조사･관리기능을 위임하고 납세자 중심으로 제반 행정사항을 의결하도록 설정하였다. 이는 조세부과･징수 이전 단계에서부터 중간 포흠 발생의 가능성을 예방하여 지방제도 운영상의 폐단을 교정하려는 구상이었다. 이러한 구상은 을미개혁기 유길준의 향회 개설 청의와 내각 및 국왕의 공인으로 이어졌다. 요컨대 갑오･을미개혁기 유길준의 향회개설론은 향회에서 세원조사･관리 기능을 수행하고 납세자 중심으로 제반 행정사항을 의결하도록 설정하여 인민으로 하여금 재산권을 자호하게 함으로써 과세기반을 안정시키고자 했다는데 그 특징이 있다.

영어초록

From the previous period of the Kabo reform, Yu KilChun thought the issue of the tax receipt was to be found in Liseocheong, a tax practitioner in the local government office, and proposed the tax payment of money as a countermeasure. Although in the Kabo Reform period, the taxation of the state has been legislated and the separation of the tax office from the local authorities has been made, the administrative affairs of the tax imposition and the tax investigation are still under the jurisdiction of local authorities. Yu KilChun pointed out that Eungyeol's assessment cannot be done thoroughly by conducting the tax investigation and management affairs in the local authorities, and he then enacted Hyanghoe law and insisted that Hyanghoe investigate and manage tax resources.
In the early stage of constituting Hyanghoe, households and industry were investigated by Hyanghoe's Lijonwi and made into Seongcheak, sent to Myeon, and Myeonjipgang gathered them to join Gun office. Especially, in the case of industrial Seongcheak recorded with the land survey, it was sent to tax collection office administrators to prevent local authorities from imposing tax exceeding the prescribed amount.
However, in September 1895, the taxation service was turned back to the head of the local government office, and the evils of tax collection were even more likely to occur. Thus, Yu KilChun proposed a petition for the establishment of Hyanghoe, and received approval. Hyangyakpanmu regulations and Hyanghoe Jogyu proposed at the time were further refining Hyanghoe conception at the early stage. In particular, among the tax sources, households were asked to divide the over rating of the property, and to manage it based on the taxation ability, and the industry opened up the possibility of taxing a wide range of nominal taxes by expanding its scope beyond land and forests.
The arbitrary and excessive taxation and collection of tax on tax resources were tried to be checked through Hyanghoe's decision function. Especially in terms of Hyanghoe membership or participating in the meeting, the ability to pay taxes was to be considered. Eventually, Yu KilChun attempted to promote the stabilization and financial expansion of the national financial revenue source by allowing the people to protect their property through Hyanghoe.

참고자료

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