부동산정책 수단으로서 조세의 역할 = A Study on the Tax as instrument of real estate Policy

국문 초록 (Abstract)

영문초록:Though the primary purpose of tax is to collect money needed for operating government, it is generally accepted that tax also can e used as instrument of real estated policy. But using tax as instrument of real estate policy is somewhat limited by the constitution and the general principle derived from the constitution. It has to preserve more public interest to what extent justifies breaking tax equality, and be more efficient way in pursuing public goal than other policy instrument. The recent tax proposes issued by government against to real estate speculation should be judged by equality principle which requires to allocate total tax burdens among people fairly. And it is desirable to use tax as an auxiliary vehicle in real estate policy.But no matter how its purpose is proper, tax system against real estate speculation should be effective and also, does not impinge on a national right about properties excessively. Because orientation of real estate speculation is generally economic situation so it is proper for making policy which copy with those things is based on economic status. Real estate price depends on primarily the law of supply and demand and the supply and demand on real estate market be influenced by various economic elements such as number of current housing, income level, population, interest, the amount of currency in circulation, the rate of economic growth and etc. Main reasons of recent inflation of real estate price is due to basically problem of supply and demand on housing, an increase of the amount of currency and following low rate of interest. Then, we should consider main counterplan related with the balance for supply and demand, currency and interest and tax need to restrict with a secondary system. Therefore, tax for controlling real estate speculation is nothing but an auxiliary method for major policy and never be a primary thing for restricting real estate speculation. In this background, this paper suggest that a general command for real estate tax does not make any circumstance which tax policy be used as an opposite policy for short term fluctuation in market any more. It is desire that the reform of real estate tax system will be promoted based on characteristics of each tax and main purpose