고려시대 세제연구

Abstract

Chapter Ⅰ. An IntroDuction In the Koryo dynasty, land was the basis of all economic life and the medium for the economic relation between the nation and the peasantry. Therefore, a research of the tax system very closely related to the land system is an essential subject to comprehend the economic structure of the day. But, in spite of its importance, the tax system in the Koryo dynasty does not yet have the accumulated results of systematic studies. Taking note of this situation, the purpose of this dissertation was trying to systematize the study of the tax system in the Koryo dynasty. View points of this dissertation were as follows: First, it had been a general comprehension till quite recently that the tax system of the Koryo dynasty based on Three taxation system（三稅制）?Tsu（租）, Yung（庸）, T’iao（調）- which was the imitation of one of T’ang dynasty（唐制）. But it seemed to be originated not from actual proofs but from prejudice caused by the coincidence of a name. So, in this dissertation I examined the characteristics of the tax system in the Koryo dynasty under the viewpoint whether it really imitated that of T’ang（唐）dyansty. Second, it could be understood that the economic structure of the Koryo dynasty was constructed upon the groundwork of Chon-si Land Distribution System for Offical（田柴科）and deeply changed with collapse of Chon-si Land Distribution System for Offical（田柴科）. Therefore, I established the changing process from the tax system under Chon-si Land Distribution System for Offical to one at the latter term after its collapse, as another viewpoint. Third, althougf this research made a stress on the receipt system, I gave priority on grasping the overall outline about the tax system of the Koryo dynasty era by examining the use of received Three-taxation（三稅） also. On the groundwork of these viewpoints, main contents of this dissertation were as follows. At first, in ChapterⅡ,as the premise to evolve a main subject I examined distorted facts or the confusion of words in research of this field and arranged them. In Chapter Ⅲ, I probed generally the actual condition of the receipt system in the early Koryo dynasty era by investigating contents of Three-taxation（三稅）, the object of receipt, the standard and process of receipt, and regulations of exemption, etc. In Chapter Ⅳ, I dealt with contents of receipt and changes of its system in the Koryo dynasty at the latter term, laying stress on the way how Three-taxation system（三稅制） in the early Koryo dynasty had been transformed after the collapse of Chon-si Land Distribution System for Offical（田柴科）in Koryo society at the latter term. In ChapterⅤ, I tried to seize the overall realities of management on the tax system by examining items of the annual expenditure, that is, Kukyong（國用）, Nokbong（祿俸）, Gunsu（軍需）.

Chapter Ⅱ. In this Chapter, I examined two issues as the premise of research of the tax system in the Koryo dynasty. The one was the question whether the tax system of the Koryo dynasty really imitated one of T’ang（唐） dynasty in accordance with the old view and the other was the investigation of terms. As the result, it was verified that the tax system of the Koryo dynasty was very different from one of T’ang（唐） in fact, although superficially it looked imitating one of T’ang（唐）. And there had to be the apparent distinction between Tsu（租）, Yung（庸）, T’iao（調） and Jose（租稅）, Gongboo（貢賦）, YoYok（요役） which had been used as the same meaning. The receipt system of the Koryo dynasty adopted such form of the indirect receipt through counties and prefectures（郡縣） that its structure had a specific system linked by the central government（中央）- counties and prefectures（郡縣）, counties and prefectures（郡縣）- villages（村落）, whereas in one of T’ang（唐）, the nation received directly Three-taxation（三稅）, that is, Tsu（租）, Yung（庸）, T’iao（調） from each Jung（丁） by the medium of distribution of land（給田） to the peasantry. Moreover, as a matter of terms, it was called Jose（租稅）, Gongboo（貢賦） or YoYok（요役） when the central government received from counties and prefectures, but it was named Tsu（租）, Yung（庸）, T’iao（調） when counties and prefectures received from villages. Therefore they had to be distinguished each other in the receiving process although their content were almost same.

Chapter Ⅲ. The Actual Condition of the Receipt System in the Early Koryo Dynasty. In Chapter Ⅲ, I examined issues related to the actual condition of the receipt system in the early Koryo dynasty. The main details of this Chapter were the contents of Three taxation, the object of receipt, the standard and process of receipt, and the regulations of the exemption, etc. First, to summarize the contents of Three-taxation briefly, with sundry tax（雜稅）it represented, the charge on the taxes of the peasantry in the Koryo dynasty, and items of Tsu which was one of Three-taxation were a sort of cereals cropped from a paddy field（水田）, a field（旱田） invariable during the early and latter term of Koryo dynasty. Items of Tsu were chiefly rice as land-taxes of a paddy field （水田租）and besides millet（黍）, panicgrass（稷）, yellowbean（黃豆）, barley（大麥）, wheat （小麥 as Tsu of a field. And it was generally known that the special product of each region was offered as items of T’iao（調）, but T’iao mainly consisted of woven goods, including Po（布）, at least in early Koryo dynasty. Besides, the special proDucts of each region were received as the form of Bolgong（別貢） or the special products from So（所） were offered. Therefore, Gongboo（貢賦） of counties and prefectures included not only Jopo（調布） but also these local pruducts. Meanwhile Yung（庸） meant originally to offer the actual thing instead of labor when people couldn’t participate in labor-mobilization. But in the early Koryo dynasty, the direct levy of labor was done mostly, unlike the system of T’ang（唐） which received Yung（庸） generally. And there were GongYok（工役）, GongYok（貢役）, transportation of taxes or farming labor as kinds of the typical labor imposed on the peasantry. Besides there were sundry labors, also. The peasantry in the Koryo dynasty bore various taxation such as the tax on a salt-field（鹽稅）, the tax on the sea（海稅）, the tax on the ship（船稅）, the tax on the fish（魚梁稅） etc. as well as Three-taxation, but their contents were hardly known. Second, the object of receipt on Three-taxation was village people under the system of counties and prefectures. In the Koryo dynasty, almost all villages bore the burden of Three-taxation except regions where village people were changed with SinYok（身役）, such as So（所）, Jin（津）, Yok（驛）. But it was found that according to region, the contents of receipt were different more or less. One of differences was that people of counties and prefectures bore lighter burden in the recepting aspect than one of Hyang（鄕）, So（所）, Pugok（部曲）, Jang（莊）, Chu（處）, etc. divided from general counties and prefectures in status-relative, social and economic, respect. The other was that Two Frontiers （兩界地域） distinguished from five provinces（五道） as the special military region in the geographical aspect was changed with Three-taxation like general counties and prefectures but its amount of tax was not assigned for the national finance. Because of geographical speciality as a border districts, Two Frontiers needed so much military expense that the revenue of Jobu（租賦） didn’t convey to Central storehouse（京倉） but assigned to their own outlay. Therfore it had to be distinguished from Jobu of Namdo（南道） which was usually used as the national finance. On the other hand, the object of receipt on three ?taxation in the Koryo dynasty included various organization as well as village people of these wide counties and prefectures. Various organization（諸官司） of local counties and prefectures transported the received tax such as Jobu to the central government or appropriated for the national labor with commandeering labor（役）. Moreover he assigned to the part of national finance by preparing and paying himself Gongmul（貢物） or land taxes （田稅） of Gonghayhjun（公해田）. Third, the standard of receipt on Three-taxation adopted double standard by distinguishing Tsu（租） from T’iao（調） and Yung（庸）. That is, Tsu determined the amount of tax according to the area of Jungyul（田結）, but the receipt of T’iao and T’ang（唐） was based on Hodungje composed of the standard of Injung（人丁）. So, it was very different from the system of T’ang in which the standard of receipt on Three-taxation was indiscriminately applied to each Jung. Therefore, although the tax system of the Koryo dynasty seemed to imitate that of T’ang superficially, it was rather much more similar to the law of Yangse（兩稅法） in Sung dynasty（宋）which covered the tax on the land（地稅） and the tax of family（戶稅）. Forth, the receiving process of Three-taxation was considered by drawing the line between the case of Tsu, T’iao, as a preceding phase for the receipt, the measerment of land（量田）, personal inspection of a paddy-field（踏驗） and census-taking（戶口調査）, etc. became operative to secure a source of taxation. Next, the actual process of receiving tax was divided into two phases, that is, the central government →counties and prefectures, counties and prefectures →villages. This fact revealed that counties and prefectures played the intermediate role of receiving taxes（稅貢物） from related villages and offering to the central government. The first receiving phase, that is, the receipt in the village was done by Ch’onju（村主） whose status was Backsung（百姓） and to pile these received things in the storehouses of counties and prefectures was the sole of Hyangli（鄕吏）. Like this, Chongju and Hyangli mainly took change of the receiving affairs from villages to counties and prefectures. They were all powerful men as land-owners rooted in the village society. So, the receipt from villages to counties and prefectures was accomplished by Chongju and Hyangli, that is, representatives of villages. Next, in countries and prefectures, Suryong（守令） who was dispatched from the central government supervised and commanded Hyanli and managed all receiving affairs in the border of counties and prefectures. The received tax transported to the financial facilities of government such as Hobu（戶部）, Samsa（三司） by sea（漕運） and were assigned to various used of the nation. Besides, the process of labor levy passed through villager→counties and prefectures→the central government like another taxes. It seemed that both the peasantry of villages and soldiers in prefectures（州縣軍） paticipated in these various labor（役） under the command of Hangli who held Ilpum-gun（一品軍） as an additional office and Backsung（Chonju） who were probably responsible persons of 2,3 Pum-gun（二三品軍）. As it were, the various labor in the Koryo dynasty was accomplished under the military organization. Fifth, the regulations of the exemption on Three-taxation could be largely divided into two cased. The one was that the nation determined the exempt land（免稅田） of the family which was released from service（免役戶） and discharged the tax of land（田租） or coree services（力役）. In the other case, the nation exempted Three-taxation or a part of it for counties and prefectures by a unit of one or several years. The rules of the exempt land in the Koryo dynasty were not verified clearly, but people who were exempted from service were women, monk, Danjung（單丁）, disabled persons（篤疾） Sijung（侍丁）, dutiful sons（孝子）, Sunson（順孫）, honorous man（義夫）, virtuous woman（節婦）, Yangsuchuk（陽水尺）, and Umho（陰戶） of the Jeyokso（除役所）. In the case of exemption for counties and prefectures, its reasons were widely devided into two, that is, the beneficent exemption（恩免） and the exemption for affliction（災免）. King’s accession to the throne, King or envoy’s journey, rituals and a construction（築造）, etc. came under cases of the beneficent exemption. Percedents of the exemption for affliction were natural disasters such as a flood （水）, a drought（旱）, the damage of insects（蟲）, and a frost（霜） or the damage of war（兵禍）. The range of exemption was like this. When the damage sum of natural disasters was over four-tenth（4分）, Tsu was exempted, and over six-tenth（6分）, Tsu and T’iao were free, and over seven-tenth（7分） Three taxation were all released. But besides these natural disasters, when the exemption was done for the damage of was of the benefit, usually Tsu was exempted or there were so many differences according to situation.

Chapter Ⅳ. The Change of the Receipt System in the Latter Form of the Koryo Dynasty. In Chapter Ⅳ, it was examined by dividing into the aspect of receipt contents and that of receipt system how the system of Three-taxation in early Koryo dynasty was transformed after collapse of Chon-si Land Distribution System for Offical and the social change in the period of the reins of a subject in military services（武人政權期）, the war with Mongolia, and the experiences of various confusions at home and abroad. At first, I briefly adjusted about the change of receipt contents. Before and after the period of the reins of a subject in military services, Chon-si Land Distribution System for Offical collapsed and private possession of land, namely Nongjang（農莊） was expanded, so Three-taxation system based upon Chon-si Land Distribution System for Offical couldn’t be maintained any more. The most striking change was the enforcement of Sangyo（常요）, Japgong-se（雜貢制） which seemed partly amendment of Three-taxation. And names of these three items were also changed from Tsu, Po, Yok to Three-taxation, Sangyo, Japgong. But it didn’t absolutely get out of Three-taxation system in the early Koryo dynasty. In the latter term of the Koryo dynasty, T’iao Yok were insufficient because of the population concentration of powerful men（權豪）, so Sangyo and Japgong were tax systems to play local speciality for lacking sum of T’iao and Yok beating down the price（折價代納） for the sake of interests and convenience between the nation and the peasantry. But the result was that these taxes rather fell more heavily on the peasantry. In addition, to increase lacking imports of land tax（田稅）, the area of Gyul（結） became to be reDuced and in fact, the receipt amount of same area increased. But under the conditions of collapse of Chon-si Land Distribution System for Offical based upon the nationalization of land（土地國有制）, it was hardly believed that insufficient imports became to be sufficient only by party revision of Three-taxation system built upon Chon-si Land Distribution System for Offical. Therefore it was another characteristic that the temporary and irregular receipt highly increased at the latter term. The receipt of Kwalyum（科감） as actual things, the labor levy for the nobility class, and the levy of Pumjong（品從） came under this case. And, the object of these temporary and irregular receipt was almost the nobility class. Maybe, there was a limit in receipting from the impoverished peasantry. Accordingly it seemed natural for the nobility class, maybe the owner of a farm to be the object of temporary receipt. But the increase of these temporary and irregular receipt became an unbearable burden not only to the peasant but also to the nobility class or to small government servants（末端官職者）. It was another characteristic of the tax system at the latter term of the Koryo dynasty that seizing the opportunity of tax system’s overall confusion, illegal exploitations in the recerving process broke up the already impoverished national finance and rural economy more deeply. But the latter term of the Koryo dynasty was attended with various changes not only in the contents of receipt but also in the system. In brief, first, the standard of dividing Junpum（田品） in the surveying process of land changed from the frequency of fallow（休閑） in the early Koryo dynasty to the fertile degree of land. The division of land（等田）, upper, middle, lower was done by the fertile degree. Second, in case of personal inspection of a paddy-field, when a calamity happened, Three-taxation all came under the category of exemption in the early Koryo dynasty, but in the law of kwajun（科田法） at the latter term, only the tax of land became the object of exemption and the rate of damage（給損） was also more strict than that of early term. The receipt system of private inspection of a paddy-field in the private land also changed. The government’s control system（官收官給制） in early period changed into that of land owner who received the tax of private inspection of a paddy-field with the strong control power upon land. Third, tin the receiving process, the early form, villages→counties and prefectures→the central government was transformed into villages→counties and prefectures→a province（道）→the central government by intervening province.

Chapter Ⅴ. The Use of Annual Expenditure in the Koryo Dynasty. In Chapter Ⅴ, Kukyong（國用）, Nokbong（祿俸）, and Gunsu（軍需） were examined as Three-taxation’s use of annual expenditure. At first, Kukyong was one of three major expenditure items. The resources of finance under the system of Chon-si Land Distribution System for Offical was applied with the tax of counties and prefectures and land-taxes of Minjun（民田） alloted mainly to Kukyongjun（國用田）. Organization such as Big Storehouse（大倉）, Right side’s storehouse（右倉） took charge of it’s management and main expenditure items were religious services（祭祀）, the reception of a guest（賓客接待） Junyok（田役）, a funersal service（喪葬）, a relief（賑恤）, and public works（營繕）, etc. And yet, at the latter term of the Koryo dynasty, normal management of Kukyong became almost impossible because of the over-all confusion in financial affairs. Accordingly the national finance and the royal family’s one mingled each other so much without independence that their use and management with Gongsang（供上） were not divided clearly. Nest, the system of Nokbong in the early Koryo dynasty was equipped on a large scale in the period of King Munjong（文宗） and its financial resouces amounted over 157,000 Suk（石） that was the sum of 139,736 Suk 13 Du（斗）-income of left side’s storehouse（左倉）- and 17,722Suk 13 Du of Seokyung big storehouse（西京大倉）. But the tax（貢賦） of counties and prefectures, as well as these income of land taxes（租稅） belonged to left side’s storehouse, assigned for the funds of Nokbong. Namely it was comprehended that Nokbong was alloted with tax（租稅, 貢賦）income of counties and prefectures attatched to the Left side’s storehouse and all the practical business related to Nok-ze（祿制） was under the control of Left side’s storehouse. But the systme of Nok-bong was reformed Nokgwajunze（祿科田制） because of the national finance’s overall poverty. Next, Gunsu（軍需） of the Koryo dynasty established a principle that soldier themselves paid clothes, foods and weapons etc. through the medium of Gunsu-jun（軍需田）. But realistically, so many soldier couldn’t afford to pay Gunsu that clothes, foods and weapons, etc. were given to poor or depending soldiers, and land was confered on a selected soldier（選軍）. Therefore Gunsu ranked one of three major expenditure items in the national finance. In the early Koryo dynasty, war expenditure which soldiers themselves paid on the basis of Chon-si Land Distribution System for Offical was mostly used as Gunsu. Besides land-taxes income of Two Frontiers（兩界） region which dedicated only to Gunsu, and the management of Dunjun（屯田） and the part of tax（田租, 貢賦） in five provinces region all were appropriated for Gunsu. And yet, the collapse of Chon-si Land Distribution System for Offical resulted in the destruction of a military system. That is, the military service（軍役） became painful for soldiers because powerful men snatched various Gunsu by themselves and soldiers couldn’t be provided with sufficient materials for their living from Gunsu-jun（軍需田）. Therefore at the latter term of the Koryo dynasty, the military service was treated contemptuously and as the result it became very hard to levy soldiers even in case of emergency. Then, at the latter term, the enlistment（募兵） was enforced to the peasantry on a large scale. It seemed that these phenomena increased Gunsu in the national finance and furthermore, frequent raid of other country and international relations made severer the burden of Gunsu. But the government couldn’t grope a new reformation scheme to fill up these increasing Gunsu. Merely with various, irregular methods, lacking amounts of Gunsu was filled up. For example, Gunsu was assigned by imposing a heavy tax on every kind of private land（私田）, or by receiving various goods as the form of temporary tax, Kwaryum（科감） from all classes of people, that is, the nobility, common people and even from servants.

Ⅵ. Conclusion. Until now, I summarized the research contents of this dissertation. In order to grasp systematically the structure of tax system in the Koryo dynasty, there remain many parts which had to be explained. First of all what we know only by conjecture must be brought to light and the reality of receipt had to be taken more concrete shape. That is, problems about the survey of land（量田）, census-taking（戶口調査）, personal inspection of a paddy-field（踏驗）, or the concrete process of receipt were subjects to need more enough investigation. Moreover, in the use of annual expenditure the aspect of its management had to be examined more concretely, relating to the national finance. By the way, the most urgent problem for more systematic study of this field is how the lack of historical materials can be replenished. The study of tax system in the Koryo dynasty, not withstanding its importance, was very stagnant and the most important reason of this state was due to absolute want of historical materials. So the use of new materials seems urgent for the advance of studies on the tax system. Comparative study is also proper as one of methods to overcome the lack of historical materials. As systems of the Koryo dynasty generally reflected those of china, the sufficient comparative investigation with the tax system of T’ang of sung dynasty would be very helpful to that of the Koryo dynasty. Moreover the comparison between the early and latter term can be one of methods, too. At present, even the study of tax system in Silla（新羅） or Chosen（朝鮮） period is not yet accomplished fully. Therefore this comparative method also is difficult to be applied. But as the study of the tax system in Chosen dynasty is abundant in historical materials and has the possibility for broaden studies, the comparative study between Chosen and the Koryo dynasty is expected as another method. ; 高麗時代에 있어 稅制는 土地制度와 더불어 當時代의 경제구조를 해명하는 가장 중요한 단서가 된다. 土地가 모든 경제생활의 기본이 되고, 國家와 農民과의 경제관계가 이를 매개로 형성화되 있던 당시로서 土地制度와 표리를 이루고 있었던 稅制의 연구는 當代의 경제구조를 파악하는데 반드시 요구되는 과제라고 생각된다. 필자는 이러한 점에 주목하여 그동안 미비하나마 高麗時代의 稅制에 대한 관심을 몇 편의 論考로 정리한 바 있다. 本書는 이러한 지금까지의 연구성과를 종합하여 高麗時代 稅制 전반에 대한 체계적인 연구를 시도해 보고자 한 데 그 목적이 있다. 그리고 다음 연구에서 중심적으로 다루고자 한 문제점은 다음과 같은 몇가지로 요약될 수 있다. 첫째, 高麗時代의 稅制는 최근에 이르기까지 唐制를 모방한 租·庸·調 三稅制에 바탕을 두고 있는 것으로 이해되어 왔다. 그러나 이러한 종래의 이해는 실증적인 연구에 토대를 둔 것이라기 보다 명칭상의 일치에서 오는 선입견에서부터 비롯되었다는 인상이 짙다. 따라서 本書에서는 高麗의 稅制가 과연 唐制를 모방한 것인가 하는 問題視角 위에서 高麗 稅制上의 특성을 究明해 보고자 하였다. 둘째, 高麗時代의 경제구조는 田柴科를 토대로 構築되었으며, 田柴科의 崩壞와 더불어 크게 變質된다고 볼 수 있다. 그러므로 本書에서는 田柴科 體制下에서의 稅制와 이것이 崩壞된 후인 高麗後期 稅制의 變質過程을 또 하나의 問題視角으로 設定하였다. 셋째, 本 硏究는 收取體制에 중점을 둔 것이지만 收取된 三稅의 용도를 아울러 검토함으로써 高麗時代 稅制의 전반적인 윤곽을 파악해 보고자 하였다. 이와같은 問題視角을 토대로 本書 第Ⅱ章에서는 우선 두가지 問題가 검토되었다. 그 하나는 高麗의 稅制가 과연 종래의 견해대로 唐의 三稅制를 모방한 것인가 하는 점이고, 다른 하나는 用語上의 검토였다. 검토 결과 高麗時代의 稅制는 唐制를 모방한 듯 하나 사실상 唐制와는 커다란 차이가 있었으며, 우리가 흔히 동일한 명칭으로 사용하던 租·調·庸과 租稅, 貢賦, 요役 은 嚴格히 말하자면 서로 區分되어야 하는 것이었다. 第Ⅲ·Ⅳ章에서는 高麗時代의 收取體制와 그 前後期를 통한 變質過程을 살펴 보았는데, 高麗 前期의 收取體制는 國家의 每丁을 대상으로 直接 收取하던 唐制와는 달리 田結과 戶口를 기준으로 한 租·調·庸의 收取가 기본이 되고 있었으며, 이와 같은 三稅의 收取는 高麗 특유의 地方制度 즉 郡縣制를 매개로 이루어지고 있었다. 그러나 高麗時代의 稅制는 武臣政權期를 前後하여 상당한 變化를 겪게 된다. 즉 收取 內容面에서는 우선 米穀, 布類, 勞動力 징발등이 주로 收取의 內容이 되었던 전기와는 달리 고려 후기로 오면 調·庸의 土産物로의 折納制인 常요, 雜貢制가 실시되고, 이에 따라 調·庸의 收取品目이 매우 다양해진다. 그리고 이와 같은 현상은 調·庸의 收取로서 布와 雜貢, 役의 징발과 現物稅를 幷課시킴으로써 많은 弊端을 낳기도 했다. 또한 田稅 收取面에서도 結의 實績을 縮小시켜 收取量을 늘리는 收取方法上의 變化가 있었다. 그리고 이외에도 臨時稅등의 增加로 인하여 現物稅의 收取가 크게 늘어났던 것도 高麗後期 稅制上의 또 하나의 특징이 된다. 高麗 後期 收取制上의 變化는 이와 같은 收取內容의 變化뿐만이 아니라 收取體制上에도 여러가지 變化를 가져 오게 된다. 그 內容을 간단히 요약하면 첫째, 田稅 收取의 기초가 되는 量田 과정상에 있어서 田品을 等第하는 기준이 高麗前期의 休閑의 頻度로부터 田地의 肥脊度로 바뀌며, 또한 이와 관련하여 上·中·下等田이 각기 동일한 實績의 것이 아니라 각각의 肥脊度에 따라 實績을 차등있게 달리하면서, 取租를 동일하게 하는 방식으로 바뀌게 된다. 둘째, 踏驗에 있어서도 高麗 前期에는 災損時 그 比率에 따라 三稅 모두를 一括하여 減免하였으나, 高麗 後期에는 三稅 각각에 대한 給損의 比率이 前期에 비해 보다 嚴格하게 規定된다. 또한 私田에서의 踏驗取租 方式이 變하여, 高麗 前期의 官收官給制가 무너지고 田主가 그 田地에 대하여 强力한 支配權을 행사하면서 踏驗取租를 하는 方式으로 바뀌게 된다. 셋째, 收取過程上에 있어서도 高麗 後期에 오면 前期의 村落에서 郡縣, 郡縣에서 道, 道에서 中央으로의 收取過程에 道가 개재되어 村落에서 郡縣, 郡縣에서 中央으로서의 過程을 거치게 된다. 第Ⅴ章에서는 위와 같이 收取된 三稅가 國家 財政上 어떠한 용도로 支出되고 있었는가를 살펴 봄으로써 高麗時代 收取構造 전반의 윤곽을 보고자 하였다. 여기에 검토된 바에 의하면 高麗時代의 財政支出項目은 國用, 祿俸, 軍需로 대표되었으며, 이들의 財源은 각각 國用田, 祿俸田, 軍需田으로 策定된 民田의 租稅收入과 역시 각각의 용도를 위해 右倉·左倉등에 소속된 郡縣의 貢賦收入이 주된 것이었다. 그러나 高麗 後期에는 田柴科의 崩壞로 이에 따른 私田（農莊）의 擴大로 이과 같은 財政原則이 크게 흔들리게 되며, 國家에서는 不足한 歲入을 臨時稅의 收取, 私田에서의 高率取租등 變則的인 方法에 依存하여 充當하게 된다. 요컨대 高麗 後期에는 전반적으로 前期의 財政原則이 크게 동요되나, 이에 따른 적절한 稅制 改編이 모색되지 못하고, 다만 종래의 三稅에 現物稅의 收取를 幷課하거나 또는 兩班, 權貴層을 대상으로 臨時的, 變則的 收取를 增大시킴으로써 全體的인 收取體制의 문란을 가져 오게 하였다. 따라서 朝鮮初에 오면 土地改革과 더불어 貢賦詳定都鑑이 設置되고 이에 의하여 일련의 改定策이 단행되게 되었던 것이다.