@article{ART003326929},
author={Oh, Chi-Hoon},
title={Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)},
journal={The Review of Korean History},
issn={1225-133X},
year={2026},
number={161},
pages={85-116}
TY - JOUR
AU - Oh, Chi-Hoon
TI - Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)
JO - The Review of Korean History
PY - 2026
VL - null
IS - 161
PB - The Historical Society Of Korea
SP - 85
EP - 116
SN - 1225-133X
AB - This article reexamines the operation of Poheum (逋欠: tax arrears) in the Goryeo dynasty and explores its fiscal significance. Poheum referred to uncollected revenues that had not been paid by a certain point in time. Rather than representing simple tax delinquency, it functioned as a fiscal item that was administratively recorded and managed within the state’s financial system. Previous studies have mainly interpreted tax remissions recorded in the Relief for the Poor (賑恤) section of the Goryeosa (History of Goryeo) in connection with relief policies or benevolent governance. This study instead approaches these records from the perspective of fiscal administration.
Historical sources indicate that the remission of Poheum was repeatedly implemented throughout the Goryeo period by clearing accumulated arrears according to specific chronological benchmarks. These measures concerned various forms of taxation, including Jo (租: land tax) and Gongbu (貢賦: tribute tax), and were often carried out in response to political transitions, disasters, and warfare. The evidence suggests that long-accumulated arrears were frequently difficult to recover in practice. Rather than pursuing aggressive collection that could generate administrative costs and social resentment, the Goryeo government periodically remitted arrears or postponed their collection.
In this sense, the remission of Poheum should not be understood simply as fiscal failure or abandonment of revenue. Instead, it functioned as a mechanism for adjusting the gap between nominal revenues and actual collections. Poheum thus served as an institutional category through which the Goryeo state managed uncollected revenues, revealing the flexibility and practical operation of fiscal administration in the Goryeo dynasty.
KW - Poheum(逋欠;Tax Arrears);Fiscal Administration;Goryeo Dynasty;Relief for the Poor(賑恤)
DO -
UR -
ER -
Oh, Chi-Hoon. (2026). Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠). The Review of Korean History, 161, 85-116.
Oh, Chi-Hoon. 2026, "Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)", The Review of Korean History, no.161, pp.85-116.
Oh, Chi-Hoon "Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)" The Review of Korean History 161 pp.85-116 (2026) : 85.
Oh, Chi-Hoon. Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠). 2026; 161 : 85-116.
Oh, Chi-Hoon. "Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)" The Review of Korean History no.161(2026) : 85-116.
Oh, Chi-Hoon. Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠). The Review of Korean History, 161, 85-116.
Oh, Chi-Hoon. Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠). The Review of Korean History. 2026; 161 85-116.
Oh, Chi-Hoon. Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠). 2026; 161 : 85-116.
Oh, Chi-Hoon. "Tax Arrears and State Finance in the Goryeo Dynasty: The Operation and Fiscal Meaning of Poheum(逋欠)" The Review of Korean History no.161(2026) : 85-116.
