상업용 건물 기준시가의 과세 형평성 분석 = Equity of Commercial Building Standard Market Price Taxation -Focused on Gyeonggi-do Province-

다국어 초록 (Multilingual Abstract)

This study is intended to identify the fairness of taxation as to whether the commercial building standard market price announced by the director of the National Tax Service properly reflects the market value for imposing the tax corresponding to the real estate asset value.
For this purpose, it attempted to test whether the National Tax Service imposed fair taxes on taxpayers for the commercial building by adopting as the market value the appraised price of the appraiser for 256 commercial buildings within the Gyeonggi Province officially announced by the director of the National Tax Service in 2011 and as the assessed value the commercial building standard market price officially announced by the director of the National Tax Service.
This study employed testing methods such as the ratio analysis model, the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model widely used to test the fairness of taxation assessment.
Results of analysis showed that taxes were unfairly imposed on taxpayers as the commercial building standard market price officially announced by the director of the National Tax Service did not correspond to the asset value of the building.
Results of T-test showed that the low precision of the taxable value of the National Tax Service contained the probability of unfair taxation. The analysis of this by the ratio analysis model showed that taxes were imposed on unfairness about 21.5% of taxable objects. It was found that in the regression analysis model of measuring the presence or absence of fairness such as the IAAO model, the CHENG model, the KOCHIN & PARKS model and the BELL model, there was vertical unfairness and further there was regressive unfairness.
Accordingly, it is thought that the more precise and accurate assessment and official announcement of the commercial building standard market price officially announced by the director of the National Tax Service would improve unfair taxation among taxpayers.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 형평성 검증 이론
• Ⅲ. 분석 설계
• Ⅵ. 분석 결과 및 해석
• Ⅴ. 결론
• 참고문헌

참고문헌 (Reference)

1 이범웅, "토지과세평가의 수직적 형평성에 대한 연구" 한국조세연구포럼 13 (13): 157-178, 2013

2 박성규, "토지 과표의 수직적 형평성에 관한 연구" 한국부동산연구원 15 (15): 67-87, 2005

3 정진희, "토지 과세평가의 수직적 형평성과 불평등도에 관한 연구" 건국대학교 대학원 2010

4 이우진, "주택과세의 수직 공평성 실증분석을 통한 공평과세 실현 방안" 강원대학교 대학원 2007

5 김종수, "실거래가격을 활용한 공동주택공시가격의 형평성 분석" 한국감정평가학회 12 (12): 73-90, 2013

6 이성훈, "상업용 건물 과세의 수직 공평성" 한국감정평가학회 11 (11): 61-69, 2012

7 홍원철, "부동산 실거래신고가격을 통한 공시가격의 적정성 분석 -서울시 강동구를 중심으로-" 한국부동산연구원 21 (21): 155-169, 2011

8 이우진, "단독주택 과세의 수직 공평성 실증분석 및 불공평성 완화방안" 한국부동산연구원 16 (16): 119-143, 2006

9 方京植, "地方稅行政에 있어 土地課稅 評價 方法에 관한 硏究: 住宅地域의 路線價式評價法을 中心으로" 建國大學校 大學院 1988

10 "http://www.nts.go.kr"

11 "http://www.courtauction.go.kr"

12 Gloudemans, Robert J., "Mass Appraisal of Real Property" International Association of Assessing Officers 1999

13 International Association of Assessing Officers, "Improving Real Property Assessment : A Reference Manual" 1978

14 Bell, E. J., "Administrative Inequity and Property Assessment : The case for the Traditional Approach" 3 (3): 127-128, 1984

15 Clapp, John M., "A New Test for Equitable Real Estate Tax Assessment" 3 : 233-249, 1990