종합부동산세의 입법방향과 지방자치의 이념

다국어 초록 (Multilingual Abstract)

The speculation to the real property in the korean peninsula was taken place again since end of 1990 s. So called Comprehensive Real Property Tax is debated one of the anti- measures against the real property speculation proposed by the Central Government. The author raises the lege ferrenda issues about the Comprehensive Real Property Tax in this article. The main focuses emphasized on this thesis are as follows: 1) The tax will not impact negative effects on the independent finance resources of the local governments. 2) Property taxes such as Comprehensive Real Property Tax imposed on the speculation are only ex post measures, which means that taxes were not properly functioned as anti speculation measures. 3) The tax resources will be newly designed and properly reallocated between Central Government and local governments.