실거래가격 분석을 통한 비주거용 부동산의 과세형평성 연구 = Study on equity of taxation for non-residential property by analysis of actual transaction price

다국어 초록 (Multilingual Abstract)

"Law on price announcement for real estate" which was revised as of Jan. 19, 2016 (will be enforced as of Sep. 1, 2016) decided the introduction of 'Price announcement system for non-residential property' for the first time. However, its introduction seems to be delayed based on two reasons. Firstly the methodology for introduction of non-property system is not definitized, despite many problems were brought up for current tax base of non-residential property. In addition, changes in tax base will place a burden on the government. In this regard, this study analyzed actual transaction price data throughout one year to analyze equity of taxation for non-residential property and to find major factor which affects on the tax base, in relation with the change of current public announcement system to actual transaction based system. And this is the first study that applied actual transaction price to non-residential property.

참고문헌 (Reference)

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6 Korea Appraisal Board, "IAAO technical standards"

7 Park, S. S., "An analysis on the equity of property tax between general building and collective building" Korea Institute of Local Finance 2014

8 Yang, J. W., "An analysis on the equity of land assessment using sales price" Kunkuk University 2015

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