갑오개혁과 동학농민운동의 조세제도개혁 관련성에 관한 연구

The purpose of this study is to review the financial sector such budget and tax, etc. which are parts of internal revenue and expenditure of Josun Dynasty. it is. concluded that Proclamation No 2, ‘Accounting Act’ is the first modernized law in the financial sector of the dynasty although many of the laws are remain as the laws which were implemented as the part of three reforms of Kabo of abolished after the colonization. The detailed study will focus on the reviewing contents of proclamation No 2, ‘Accounting Act’, and relationship among the Proclamation No 2, ‘Accounting Act’, Hongbeom 14 Articles and Donghak Peasant Revolution. It is concluded that the said two laws are closely related to the Donghak Peasant Revolution; Proclamation No 2, ‘Accounting Act’ stated that No one may assess or collect taxes or tax type of revenue under the illegitimate law, regulations or the unauthorized person(Article 16); 12 Articles of Donghak Peasant Revolution stated miscellaneous tax should not be collect(Article 8); The all taxes should be assessed under the law and those tax should not be assessed arbitrarily without the legitimate law(Article 6) and the collection and expenditure of the tax should be done by the ministry of Takjiamoon(Article 7). It stands for that the requests of Donghak Peasant Revolution are fully reflected in the 14 Articles of Hongbeom and the Accounting Act at the same period. In Conclusion, those tax related articles of two laws are not the standalone matters with Donghak Peasant Revolution and it is the process of the implementation of requests of Donghak Peasant Revolution and it is process of the implementation of requests of Donghak Peasant Revolution in the two laws to abolish the malpractice and improve the fiscal system.