건설 관련 부담금 제도의 문제점과 개선 방안 = The improvement schemes of Charges on the Construction Project in Korea

다국어 초록 (Multilingual Abstract)

This research proposes following suggestion to improve the charges on the construction project.
First of all, this study suggests the improvement or abolition of the charges on the construction project which violates the constitution. This complies that in case of charges for the land used for elementary and middle schools should be abolished and securing such school land and pemises should be covered by taxes and also in a short period this can be covered by the municipal bond. The development impact fee should be abolished and the sliding scale of the infrastructure facility should be considered. And in long term they should be converted into real estate ownership tax and sales tax.
Second, this suggests the merger and abolition of charges on the construction project. Specifically it is desirable that the charges on the construction project should be merged and simplified based on the purpose of the levy and law. In other words to simplify the charges range the charges for the infrastructure facility construction into the ""development impact fee"", and the allotment for the mountainous district and agricultural land management cost caused by construction into ""agricultural land and mountainous district charges"" and the charges for the environment and its management into ""construction environment charges"", and finally the charges for the construction investment return should be unified into ""development fee"".
Third, this suggests a plan for the efficiency of the management of the charges on the construction project. First this suggests to adjust the range of the charges levy object. This means that in case of a private corporate business may be included in the exemption or reduction of taxes of the development impact fee if it substantially guarantees the public infrastructure facility construction. Also the management of the charges must be based on the principles therefore the extra finance charges must be spent 100% where it was collected and more than 60% of derivative extra charges should be shared and spent.
Finally this suggests to establish the foundation to earn the appropriate quotation of the charges. Precisely this suggests to set up the limitation of the construction charges or to introduce the gross volume of the charges to realize the principle of the even charges.

목차 (Table of Contents)

• 제1장 서론
• 제2장 조세와 부담금에 대한 이론적 고찰
• 제3장 건설 관련 부담금 현황
• 제4장 건설사업 관련 부담금 제도의 문제점
• 제5장 건설 관련 부담금 제도의 개선 방안
• 제6장 결론
• 참고문헌
• Abstract
• 저자소개
• 요약