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@article{ART001529236},
author={Yoon Eun Joo},
title={근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-},
journal={Korean Review of French History},
issn={1229-702X},
year={2011},
number={24},
pages={5-32}

TY - JOUR
AU - Yoon Eun Joo
TI - 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-
JO - Korean Review of French History
PY - 2011
VL - null
IS - 24
PB - KOREAN SOCIETY FOR FRENCH HISTORY
SP - 5
EP - 32
SN - 1229-702X
AB - This article aims to analyze one aspect of the financial revolution, the tax reforms of the modern state. A comparative study on the taxation in England and in France shows us three points as follows:First, the pattern of tax increase was different between England and France. Tax revenues of England made explosive and steady growth since the Restoration. On the contrary, those of France continued to fluctuate throughout the 17th and 18th centuries. Second, the tax reform in England should be reviewed. In spite of the abolition of tax farming and the centralization of taxation, the tax administration was far from the public finance. The notorious private interest prevailed tenaciously over the finance of England. On the other hand, France found a way to enhance the fiscal efficiency by institutionalizing the pursuit of private interests of the financiers and by ensuring the short term loan from them. Third, the different paths of the two states resulted not only from the presence of the parliament but also from the war. England, saved from the continental wars, didn’t suffer from the financial pressure that ruined the royal treasury of France and forced her to sell the offices. Thus, France couldn’t liquidate financiers who took the reins of government through the venality, while England pursued the tax reforms abolishing the tax farming and establishing the control of the tax revenue.
KW - 재정혁명(Financial Revolution);조세개혁(Tax Reform);매관제(Venality);공공재정(Public Finance);근대국가(Modern State)
DO -
UR -
ER -

Yoon Eun Joo. (2011). 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-. Korean Review of French History, 24, 5-32.

Yoon Eun Joo. 2011, "근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-", Korean Review of French History, no.24, pp.5-32.

Yoon Eun Joo "근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-" Korean Review of French History 24 pp.5-32 (2011) : 5.

Yoon Eun Joo. 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-. 2011; 24 : 5-32.

Yoon Eun Joo. "근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-" Korean Review of French History no.24(2011) : 5-32.

Yoon Eun Joo. 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-. Korean Review of French History, 24, 5-32.

Yoon Eun Joo. 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-. Korean Review of French History. 2011; 24 5-32.

Yoon Eun Joo. 근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-. 2011; 24 : 5-32.

Yoon Eun Joo. "근대국가의 재정혁명-조세제도를 통해 본 영국과 프랑스의 재정 비교-" Korean Review of French History no.24(2011) : 5-32.