재건축사업이 재산세입에 미치는 영향 분석: 강남구 재건축 사례를 중심으로 = An Analysis of the Influence of Autonomous District Reconstructionon the Property Tax: Focused on Gangnam-gu Jurisdiction

다국어 초록 (Multilingual Abstract)

The object of this study lies on revealing the clues that would find the reasons and factor making the autonomous district reconstruction effective. Focused on Gangnam -gu, this research attempts a dense breakdown of the property tax revenue from 17 reconstructions completed after late 1990’s. The simple comparations of a taxation amount will be substituted for the ration comparation of property tax by project, household, unit area of taxation, unit area of the site and corrected datum on GDP because of the blank of taxation.
The results of this study is as follows; generally reconstruction makes property tax revenue ratio on the total housing property tax income increase by 2.6 times. The ration tends to decrease over the time. But, it still remains higher than that of before reconstruction. These are led from the fluctuation of average area of housing, increasing ration of household, floor spacing index and the change of structure.

참고문헌 (Reference)

1 "지방세정연감" 2006

2 "지방세 세목별 세수추계에 관한 연구" 한국 조세연구원 2003

3 "재산세 과표 산정체계의 개선방안" 한국지방행정연구원 2004

4 "재산세 과세체계의 개선방안연구" 2004

5 "재건축 아파트 가격 결정요인에 관한 연구" 2005

6 "자치구 토지이용이 지방재정에 미치는 영향" 2002

7 "우리나라 재산세 부담 분석" 한국개발연구원 2004

8 "부동산 세제의 개선방향에 관한 연구" 2005

9 "공동주택 재건축사업에 관한 연구" 2002