부동산보유세제와 세부담의 형평성 - 재산세를 중심으로 - = Possessing tax system on a real estate and the Fair of tax burden - In the key subject on Property tax -

다국어 초록 (Multilingual Abstract)

Recently, it is one of core issues for Korean government to stabilize the price of dwelling houses and their sites. Heated discussions of revising the property taxes system to cure unbalanced tax burden between regions and to increase the local government revenues have raged in Korea. This research is analyzed the Fair of tax burden on property tax system and the reinforced Measure by the government. The purpose of a series of Measure, as a to stabilize the price of real estate, such as the newly acted Aggregate Real Estate Tax Act and the Property tax of The local tax Act, and "the August 31st 2005 Measure" this law is to promote Fair of tax burden among real estate owners and stability of price of real estates such as dwelling houses and lands, to thereby encourage well-balanced development of local finance, and to strive sound development of national economy and the enhancement of autonomous of Local bodies by imposing the Possessing Tax on owners of highly priced real estates such as lands and dwelling houses. and what is more, the application of the "elastic tax rate" into the property tax by local bodies in 2004, 2005 is exposed as being beyond the legal purpose of Clause 3, 188 of local tax Act. The competitive application of elastic tax which is lowed tax rate by local bodies led up to Tax Revolt. Therefore, this research is to examine to readjust the contents of Property Tax and a series of Measure to be effective in stability of real estate market, to put fair tax burden among real estate owners, and to promote balance of local finance.(주제어) 보유세(Possessing tax), 재산세(Property tax), 종합부동산세(Aggregate Real Estate Tax Act), 부동산정책(Police of real estate), 탄력세율(elastic tax rate), 조세저항(Tax revolt)

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