A Review of Terms Relating to Taxation in Silla

The present study examines the usage of terms related to taxation in Silla. The term ‘租’ originally denoted a tax levied on grain, but over time it came to signify the rice itself as the basis for taxation. Consequently, from the 8th century onwards, the term ‘租稅’ was utilised with greater frequency to denote a tax levied on grain. The term ‘調’ was employed as a tax category by the time of King Jinpyeong, if not earlier. The term ‘租調’ is evident throughout all periods of history, initially serving as a comprehensive term referring to taxes in general. During the reign of King Munmu, the populace’s impositions comprised taxes, denoted as ‘賦’·‘稅’·‘租賦’, and labour mobilisation, denoted as ‘傜’·‘徭役’. Concurrently, terms denoting the mobilisation of labour encompass ‘傜’, ‘徭役’, and ‘役’, amongst others. Following a comprehensive review of the usage examples, it is considered appropriate to refer to taxes collected in grain as ‘租稅(租)’, taxes collected in textiles as ‘貢賦(調)’, and collectively as ‘賦稅’, ‘租調’, or ‘稅’. However, it is necessary to actively utilise the term ‘徭役’, which was used at the time, instead of the commonly used term ‘⼒役’ for the mobilisation of labour. Furthermore, it is hereby proposed that the term ‘稅役制度’ be adopted as a comprehensive designation for taxes and labour services. This is due to the fact that both ‘稅’ and ‘役’ were authentic terms that were utilised during the specified period, thereby ensuring historical accuracy.