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@article{ART002122546},
author={손낙구},
title={Taxation staff training at the Taxation Office of Japanese Government General of Korea},
journal={The Review of Korean History},
issn={1225-133X},
year={2016},
number={122},
pages={191-237}

TY - JOUR
AU - 손낙구
TI - Taxation staff training at the Taxation Office of Japanese Government General of Korea
JO - The Review of Korean History
PY - 2016
VL - null
IS - 122
PB - The Historical Society Of Korea
SP - 191
EP - 237
SN - 1225-133X
AB - Taxation training at taxation office of Japanese Government General of Korea took place in the following areas: moral education, tax administration training, and abacus arithmetics. Moral education was composed of Japanization training, patriotic service by tax payments and Japanese taxation ideology training, viewpoint on social situation and virtue training. According to the Japanese taxation ideology made official in Korea by Japan whom set ahead the patriotic service by tax payments, taxation is a ‘sacrifice to god’ that the subject ‘offered as a bribe’ ‘to pay back for the nation’s hidden virtue.’ Taxation administration education was conducted in 2 sessions: 1) taxation lecture of Japanese Government General of Korea for junior managers, 2) taxation lecture tax intendant office for future officials. The latter was followed by tax management training school in 1940. Training subjects were composed of subjects for taxation administration and tax assessment & collection, such as administrative law, commerce law, book-keeping, accounting, great cause of commerce law, mathematics, finance, economic, commercialization. Abacus training was conducted for improving arithmetic technique to increase the work efficiency of taxation administration, and the intendant office and taxation office staff members participated in the contest where the winners were rewarded. Japanese Empire greatly improved the arithmetic ability of taxation staff members which led to the improvement of work efficacy as well. Taxation staff training content is thought to have included the modern taxation knowledge needed for taxation administration. However, it also had the negative perspective for the taxation knowledge being based on deep coloniality. Additional taxes were forcibly collected without the consent of the taxpayer, which was distant from the modern democratic base taxation administration.
KW - Tax policy under Japanese colonialism;Japanese Government General of Korea tax office / tax monitoring bureau;tax administration under Japanese colonialism;tax education under Japanese colonialism;abacus arithmetic;tax officer under Japanese colonialism
DO -
UR -
ER -

손낙구. (2016). Taxation staff training at the Taxation Office of Japanese Government General of Korea. The Review of Korean History, 122, 191-237.

손낙구. 2016, "Taxation staff training at the Taxation Office of Japanese Government General of Korea", The Review of Korean History, no.122, pp.191-237.

손낙구 "Taxation staff training at the Taxation Office of Japanese Government General of Korea" The Review of Korean History 122 pp.191-237 (2016) : 191.

손낙구. Taxation staff training at the Taxation Office of Japanese Government General of Korea. 2016; 122 : 191-237.

손낙구. "Taxation staff training at the Taxation Office of Japanese Government General of Korea" The Review of Korean History no.122(2016) : 191-237.

손낙구. Taxation staff training at the Taxation Office of Japanese Government General of Korea. The Review of Korean History, 122, 191-237.

손낙구. Taxation staff training at the Taxation Office of Japanese Government General of Korea. The Review of Korean History. 2016; 122 191-237.

손낙구. Taxation staff training at the Taxation Office of Japanese Government General of Korea. 2016; 122 : 191-237.

손낙구. "Taxation staff training at the Taxation Office of Japanese Government General of Korea" The Review of Korean History no.122(2016) : 191-237.