거래세율 인하가 주택거래량에 미치는 효과에 관한 연구

한재명 ( Jae Myung Han ),유태현 ( Tae Hyun Yoo ) 한국지방행정연구원 2011 地方行政硏究 Vol.25 No.2

The purpose of this study is to analyze whether the policy lowering the rate of purchase tax on house with priority given to the acquisition and registration taxes has achieved the expected results. Concretely, we regressed of residential land transactions(the index of housing transactions) on several variables including housing price, housing demand and supply, macroeconomic environment, and institutions using the transfer function model. As a result, our analysis shows that the policy has been little support for promoting housing transactions across the southern area of a river in seoul and seoul itself after 2007 in spite of the reduction of the rates of acquisition and registration taxes one time at 2005 and two times at 2006. This means that the policy cutting the purchase tax to promote housing transactions had no success at least, and that it resulted in the poor local finance more fragile by pressuring the local autonomous entities which gain their main tax revenue from the acquisition and registration taxes to take on the burden of the reduction of the purchase tax revenue.

학생수 변화를 고려한 지방교육재정교부금의 지역간 형평화 효과 분석

한재명 ( Han Jae Myung ) 한국지방행정연구원 2017 地方行政硏究 Vol.31 No.1

This study aims to analyze how the regional equity changes when the calculation method of the local education finance grant is changed in the direction to sufficiently reflect the change in the number of students. Specifically, I extracted some items suitable for adding the number of students to the allocation criteria among measurement items allocated based on the number of schools or classes, and analyzed the effects of raising the ratio of the number of students related to these items on the regional equity. The results show that when adding the number of students to the allocation criteria, it is occurred that the disparity in terms of the general grant or the revenue per student between the local education offices decreases, and as the ratio of the number of students increases, this effect becomes larger. Therefore, it is suggested that the number of students should also be included in the allocation criteria for some measurement items which have the main allocation criteria by the number of schools or classes.

지역상생발전기금 성과분석의 문제점과 개선과제

한재명 ( Han Jae Myung ),하능식 ( Ha Neung-sik ),이슬이 ( Lee Sheullee ) 한국지방행정연구원 2020 地方行政硏究 Vol.34 No.1

The purpose of this study is to investigate the performance analysis of the FMDM(Fund for Mutual Development of Municipalities) with an aim to improve the efficiency and the effectiveness of the fund management. In this paper a comprehensive analysis was conducted on the Self-Performance Analysis Reports of metropolitan or provincial governments for the operation of FMDM in 2018. The results showed that the performance analysis of the fund programme was effected by the uncertainty of the purpose of the fund programme, the inappropriateness of the performance analysis target, the lack of the effectiveness of the self-performance analysis, and the absence of feedback of the results of the performance analysis. Therefore, to improve the performance of the FMDM it is necessary to select appropriate programmes to achieve the fund’s objectives, to limit the target of the performance analysis, to provide guidelines for writing Self-Performance Analysis Report, and to invigorate the feedback of the results of the performance analysis results.

종합부동산세와 재산세 간 이중과세조정의 쟁점과 평가

한재명 ( Jae Myung Han ),김민정 ( Min Jung Kim ) 한국지방행정연구원 2021 地方行政硏究 Vol.35 No.1

This study aims to summarize changes and issues in the double taxation adjustment between comprehensive real estate holding tax and property tax, and to evaluate its appropriateness. Specifically, an evaluation model for the current system is designed and a simulation is attempted. The results are as follows. First, the property tax deduction method under the current comprehensive real estate holding tax law is subject to excessive deduction as the actual deduction rate slightly exceeds the alternative level based on the individual deduction method if the number of real estates is large given the total price of them. Second, the degree of excessive deduction changes from an increase to a decrease around a certain total price even if the number of real estates is the same. Third, when the total price of real estates is the same, the higher the number of them, the smaller the price per real estate, so the proportion of the tax base subject to the lower tax rate increases, and the effective property tax rate tends to decrease to a certain point of the total price. These results show that the current double taxation adjustment between comprehensive real estate holding tax and property tax exhibits different patterns in the deduction rate and effective property tax rate depending on the total price of real estates or the number of them, thus undermining the equity of taxpayers' tax burden. The main reason is that the current double taxation adjustment between comprehensive real estate holding tax and property tax is designed based on the total price of real estates owned by the same taxpayer under the comprehensive real estate holding tax system. Therefore, considering the purpose of introducing each tax item, it will be necessary to redesign the current double taxation adjustment based on the price of each real estate rather than the total price of real estates.

지방자치단체 통합부채 관리지표 운용 방안 연구

한재명 ( Jae Myung Han ) 한국지방행정연구원 2022 地方行政硏究 Vol.36 No.1

The consolidated liabilities is managed through the FSMP (Financial Soundness Management Plan). However, the systematic management is not carried out due to the lack of appropriate management indices and standards. Accordingly, this study intends to seek rational management methods such as establishment of management indices and provision of appropriate management standards for consolidated liabilities. The results are as follow. First, it is necessary to establish and operate the consolidated liabilities to revenue ratio to measure the liabilities level and the consolidated liabilities or consolidated financial liabilities to current general revenue ratios to measure repayment capacity. Second, the consolidated liabilities to revenue ratio is divided into liabilities with assets and liabilities without assets, and more detailed setting and management is required. Third, when new consolidated liabilities indices are established, it is necessary to prepare appropriate management standards and to device a plan to differentiate management standards by type of local government on the premise of the accumulation of related data. Lastly, for local governments with excessive liabilities for which the new consolidated liabilities management index exceeds the appropriate level, it is necessary to designate them as management targets of liabilities management plan preparation or caution, and induce them to lower the level of the index.

최저임금 인상에 따른 일자리안정자금 지원사업의 재정전망 및 시사점

한재명 ( Jae Myung Han ),신우진 ( Woojin Shin ) 한국재정정책학회 2018 財政政策論集 Vol.20 No.2

This study aims to project the amounts of job stabilization fund for minimum wage increases. We set up two scenarios for the schedule of minimum wage increases and forecasted the amount of fiscal spending of the job stabilization fund. The results show that if the time to achieve the minimum wage of 10,000 won is delayed from 2020 to 2022 and/or the targeted people are rationalized, the operation period of the job stabilization fund becomes shorter and/or its amount of the fiscal spending becomes smaller. This implies that it is necessary to attract the small and medium companies, especially run and owned by the same person, to make their management more rational by adjusting the scope or amount of support and the operation period of the job stabilization fund in conjunction with the prospect of minimum wage increases.

지역상생발전기금에 대한 지자체 공무원의 인식 차이 분석

한재명 ( Jae Myung Han ),이슬이 ( Sheullee Lee ) 한국재정정책학회 2020 財政政策論集 Vol.22 No.1

This study focused on the perception differences between contributory and noncontributory local governments as the main limiting factor in leading the rationalization of the FMDM (Fund for Mutual Development of Municipalities), and analyzed the differences in perceptions that officials who work for contributory or noncontributory local governments have on the appropriateness of the funding allocation and operating methods using the ordered probit model. As a result, it was confirmed that whether to contribute or not and financial conditions of the local governments had a significant impact on those officials’ perceptions of how FMDM was managed. The perception gap, combined with the decision-making process of the fund association that is more favorable to noncontributory local governments, is believed to have served as a reason to constrain innovative changes in the fund over the past decade. Thus, the new FMDM, which will begin in 2020, should be able to improve the effectiveness of fund management that reflects the changed environmental conditions through the reshaping of the fund operation governance.

지방세외수입 운영실적 분석ㆍ진단 제도의 개선과제

한재명 ( Han Jae Myung ),김병남 ( Kim Byungnam ) 한국지방세학회 2019 지방세논집 Vol.6 No.2

본 연구는 시행된 지 4년여가 경과하고 있는 지방세외수입 운영실적 분석ㆍ진단 제도의 현황과 문제점을 알아보고, 동 제도가 지방세외수입의 체계적ㆍ효율적 관리 및 지방세외수입 확충에 기여할 수 있는 개선과제를 모색하는데 목적이 있다. 지방세외수입 운영실적 분석ㆍ진단 제도는 절차 측면에서 유기적이고 체계적인 연계 부족의 문제가 있고, 지표 측면에서는 각 지표에 영향을 미칠 수 있는 다양한 요인들에 대한 구분 미흡, 일부 정책지표 및 중점관리세목의 미적용 대상 과다, 지표체계의 전면 개편에 따른 환류 기능 미흡 등이 문제로 지목될 수 있다. 이에 따라 운영실적 분석ㆍ진단 제도의 개선을 위해 분석ㆍ진단 운영의 효율화를 통한 자치단체 부담 경감, 본 지표 이외 다양한 보조지표의 활용, 자치단체 의지와 무관한 미수납액 통계의 체계적 관리, 각 지표에 영향을 미치는 다양한 요인들을 식별할 수 있는 체계적 모형의 구축, 정책지표 및 중점관리세목 적용 대상의 조정, 분석ㆍ진단 지표의 환류 기능 강화 등이 필요한 것으로 보인다. The purpose of this study is to find out the problems of the local non-tax revenue operation performance evaluating system, which has been in place four years, and to draw up plans to manage the local non-tax revenue systematically. The evaluating system has several problems, such as the lack of organic and systematic linkage in aspect of procedure steps, the poor differentiation of the various factors that may affect each of indicators, a number of non-applicable local governments of some policy indicators and key management non-tax revenue items, and the reflux shortage according to the overall re-organization of evaluation indicators. Therefore, we suggest the following in order to improve the local non-tax revenue operation performance evaluating system: the reduction of the burden of local governments through the improvement of the evaluating system procedure, the use of various supplementary indicators, the systematic management of the local non-tax revenue, the establishment of systematic models that identify the various factors affecting each indicator, the adjustment of applicable local governments for policy indicators and key management non-tax revenue items, the enhancement of the reflux function of the evaluating indicators, and the connection with the local fiscal evaluating system.

지방소득세 확대 방안 연구 - 소득세·법인세 일부의 지방소득세 전환을 중심으로 -

한재명 ( Jae Myung Han ) 한국재정정책학회 2021 財政政策論集 Vol.23 No.1

This study proposes how to expand local income tax considering the central government’s fiscal decentralization promotion, and analyzes the effects of local tax or revenue, and fiscal equity for each plan. As a result, it was found that the horizontal sharing taxation of corporate local income tax greatly increased local tax in lower-level local governments and alleviated the local tax imbalance between cities, counties and autonomous districts. However, this measure has side effects such as a deepening of the local revenue imbalance between autonomous districts, the increase in the number of local governments that do not receive ordinary local share tax, and the increase in the total amount of revenue reduction, so it is necessary to respond to them. First, the problem of deepening local revenue inequality among autonomous districts can be resolved by confining the horizontal sharing taxation of corporate local income tax to provinces. Second, lowering the standard subsidy rate for major government subsidy programs targeting existing or new local governments that do not receive ordinary local share tax can alleviate the problem of tax concentration. Third, the total amount of revenue reduction can be greatly reduced by increasing the rate of transfer of municipal taxes to the increase in local income tax in some upper-level local governments, or by allowing a net increase in local finance in the 2nd stage of fiscal decentralization.

비주거용 부동산 시가표준액의 문제점과 개선방안

한재명(Han, Jae Myung) 한국지방재정학회 2021 한국지방재정논집 Vol.26 No.1

본 연구는 현행 비주거용 부동산 시가표준액 산정 체계의 개선 방안을 모색하는 데 목적이 있다. 이를 위해 비주거용 부동산 시가표준액의 문제점을 알아보고 그 개선 방안을 모색하였다. 그 결과 현행 비주거용 부동산 시가표준액은 건축물과 토지 분리산정에 따른 거래가격과의 괴리, 과세대상별 시가표준액 결정권자 불일치에 따른 부조화, 집합부동산 내 수직적 위치에 따른 가격차이 반영 미흡 등의 문제들을 안고 있는 것으로 나타났다. 이러한 문제들의 완화를 위해서는 다음의 방안을 강구할 필요가 있다. 첫째, 현행 건축물 시가표준액 산정체계를 원가 방식과 거래사례 비교 방식으로 이원화한다. 본 연구는 신규 원가 방식의 적용 여부와 구분소유 건물부분의 건축물과 토지 가격 비율에 관한 정보 제공 여부를 기준으로, 현행 원가 방식과 거래사례 비교 방식을 병행하면서 건축물과 토지 가격 비율이 제공되지 않거나(방안1) 제공되는 경우(방안2), 신규원가 방식과 거래사례 비교 방식을 병행하면서 건축물과 토지 가격 비율이 제공되지 않거나(방안3) 제공되는 경우(방안4)를 제안하였다. 둘째, 다수의 거래사례가 보고되는 사무용 혹은 주거용 오피스텔을 대상으로 거래사례 비교 방식을 적용한 시가표준액 산정 시범사업을 추진한다. 셋째, 이러한 시범사업의 추진과 함께 평균 부동산(건물)가격, 부동산 현실화율, 층별 효용비, 개별특성 조정률 등의 필수 정보 생산을 위한 과세자료, 실거래가 신고자료 및 공간정보를 확보・구축한다. The purpose of this study is to find a way to improve the current base value calculation system for non-residential real estate. Specifically, the problems of the base value for non-residential real estate are investigated, and measures are sought for improvement. It turns out that there are several problems such as the gap between the base value and the market price due to the separation of buildings and land, the disagreement with the decision makers of the base value by taxation articles, and the lack of reflection of price difference according to vertical location within the collective building. In order to alleviate these problems, it is necessary to devise the following measures. First, the current building base value calculation system is divided into a cost and a transaction case comparison method. Second, for ‘officetels’ defined as a residential or business units where a number of transaction cases are reported, a pilot program for calculating the base value will be promoted by applying the transaction case comparison method. Third, it is necessary to secure and establish taxation data, actual transaction price report data, and spatial information. Using these data, essential information such as average real estate prices, real estate realization rates, utility ratios by floor, and individual characteristic adjustment rates is produced.