The Changes and Characteristics of Jeju Province's Tax Revenue, 1894-1904

Due to geographical and environmental conditions, the Jeju area operated within the province without paying taxes to the central government. Taxes were collected based on the household tax rather than the land tax. All the fiscal bodies responsible for revenue and expenditure were unified under the Takjibu(the Ministry of Finance). Following the enactment of the Accounting Law, the Jeju Provincial Government was placed under the central government’s authority and became subject to its policies. By analyzing revenue items through Jeju Province's report on settlement of accounts, the changes in the revenue structure according to the central policy were examined. The characteristics of Jeju were identified. In the process of integrating taxes into the land tax and the household tax, Jeju still had the largest proportion of the household tax rather than tax on land. During this period, uprisings occurred in Jeju in 1898 and 1901, triggered by excessive taxation. Their causes have been analyzed from a financial perspective.