財産稅 課稅標準 算出의 合理的 方案 = An Alternative Way of Assessing the Base of Property Tax

다국어 초록 (Multilingual Abstract)

The property tax is very importamt local govemment tax which levies on the value of the property, mostly on buidings. In Korea, the assessment method of property tax on improvements is formulabased. The process starts with a classification of improvements according to the index of their type of structure, use, and location, and the rate of their depreciation. The way of assessment is as follows:
Standard price of new improvements per 1 ㎡X indices(type of structure, use, location) X depreciation rate.
In case of the improvement, applied to the special add and deduction categories, the way of assesment is as follws:
The assessment value X the add and depreciation ratio.
The assessment of improvement requires an up-to-date manual of construction costs and substantial fieldwork to record the features of each property. However, the govemment lacks the capacity of staff and is unable to meet the high cost of proper assessment. Furthermore, it is not objective to appply the old assessment method to the changed form of housing �� 새 the social and economic change.
These losses result in disparities between assessed and market values, horizontal inequities, and a failure of the property tax base to keep up with the growth of property value. The horizontal inequities have probabilities to provoke tax revolt.
This study reviews the assessment theory and develops a new advanced assessment method through the empirical analysis.
The new assessment method is as follows:
Standard price of new improvements per 1 m-X indices (site, size, floor)

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 지방세체계 내에서 재산세의 위치와 과표
• 1. 지방세의 성격과 세수구조
• 1) 지방세의 성격과 체계
• (1) 지방세의 성격
• (2) 지방세의 체계
• 2) 지방세의 세수구조와 재산세 위치
• 2. 제산세 과세대상과 과세시가표준액의 역할
• 1) 재산세의 연혁
• 2) 재산세의 과세대상 및 납세의무자
• (1) 과세대상
• (2) 납세의무자
• 3) 재산세의 과세시가 표준액 산출체계
• Ⅲ. 건물분 재산세 과세시가 표준액 산출체계의 공평성 분석
• 1. 사례연구
• 2. 실증분석
• 1) 조사설계
• 2) 분석결과
• Ⅳ. 현행 과세시가 표준액 산출의 문제점과 개선방향
• Ⅴ. 요약 및 결론