지방세법상 유흥주점영업에 대한 재산세 중과제도의 문제점과 개선방안 = A Study on Problems and Improvements of Heavy Property Taxation for Room Salon in Local Tax

다국어 초록 (Multilingual Abstract)

Current local tax law taxes heavily the property tax on Buildings and Lands used for Amusement and Tavern(hereby “room salon”), in order to constraining the luxury consumption and sound entertainment.
The purpose of this study is to analyse the problems of current heavy property taxation on room saloon and to suggest improvements for tax code and tax rate system. Above all, this paper finds several problems in current field of room saloon business. First, it is ambiguous to apply conditions of heavy property tax on the taxpayer of room saloon. So, there are many disputes between taxpayers and local government, recently. Second, it is for tax equity perspective. The gap between general property tax burden and heavy tax burden is extremely wide, approximately 16 times. Third, there is about tax－avoidance behavior of room saloon business, using by threshold effect, such as such as more than 5 rooms, more than half of total square and female servants etc. This phenomenon can be observed in the analysis results of Gangnam－gu data.
Therefore, this study suggests that the conditions of heavy taxation should be demolished and single tax rate system should be converted into progressive tax rate, in order to decrease the disputes or sues between taxpayer and tax authority and to secure the finance of local government. Details are as follows.
First, it is needed to demolish the conditions of heavy taxation in the local taxation. Due to the difference between heavy taxation property in the local tax law and conditions of room saloon business in the food hygiene law, there are many disputes and arguments among taxpayers and local government. Thus, this paper suggests that the codes in local tax law is demolished. Second, current single tax rate is required to convert into progressive tax rate system. The local taxation establishes the several threshold point such as more than 5 rooms, more than half of total square and female servants etc. So, it can be ambiguous in determine the thresholds and this threshold point provide incentives to avoid the heavy tax of property tax on taxpayers of room salon.

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