토지 과표의 수직적 형평성에 관한 연구 = A Study on the Vertical Equity of Land Tax Base

국문 초록 (Abstract)

본고는 목적은 우리나라 토지분 재산세 부과가 형평과세 원칙을 제대로 지키지 못하고 있음을 실증적으로 밝히는데 있다. 이를 위해 부동산과세에서의 형평성 개념, 특히 수직적 형평성 개념에 대한 기존 정의를 간략히 살펴보고, 더불어 이를 검증하는 다양한 방법론을 소개한다. 과표와 과세로 이원화되어 있는 우리나라의 재산세 부과체계에서 본고는 과표 산정과정에서의 수직적 형평성문제를 중심으로 고찰하였다. 서울시 공시지가 자료를 이용한 실증분석 결과, 우리나라 토지에 대한 과표 산정과정에서 역진적 불평등이 존재하는 것으로 나타났다. 일부 연구한계에도 불구하고, 정책입안가로 하여금 현행 토지과표 산정과정에서 형평성을 확보하기 위한 노력을 해야한다는 정책함의를 도출할 수 있었다.

다국어 초록 (Multilingual Abstract)

This study is purposed to empirically elucidate that laying land tax doesn't keep the principle of fair taxation. We introduce various methodology to verify such that examining the notions of equity in real property tax and specially the existing definition of vertical equity. There are the dual systems of laying property tax of real property, an assessment for tax-base and the imposition of taxes. So we are concentrated on the problem of vertical equity in the land assessment. According to the empirical analysis of using Seoul's officially announced land price data, We could find out regressive inequity in the land assessment. This study could show that we should try to have equity in the land assessment in spite of this study's limitation.

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